No.Okay but does the method of comming to the values of R and C change?
If you want to smooth the PWM signal to it's average (mean) DC value, then you need to determine what RC value you need to perform that filter function.
There's a trade-off between desired maximum ripple in the DC value versus how long it takes to settle to the final value (the RC time-constant).
I suggest you do some LTspice simulations with different RC values to see the effect on the output.
For example below is the simulation for three values of R1 (it's for you to determine what those values were).
It shows the trade-off between signal rise-time and ripple voltage.
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