The best place for a tattoo depends on a number of factors. According to About.com, the first thing to consider is the size of the desired tattoo, as this determines how much skin is needed for placing the tattoo.
About.com explains that another thing to consider is whether or not the tattoo is to be visible. Placing a tattoo on the forearm, hand, foot or leg is more likely to be visible than that on the back or abdomen. If this is a first tattoo, it is best to go with a location that is less painful, such as the arm or leg. Areas of the body with less skin and more bone, such as the foot, elbow and ribs, are the most painful for tattooing.