Abstract Piezoelectric damping composites with excellent damping properties were prepared from carbon black (CB), lead magnesium niobate (PMN), epoxy resin, and polyether amine D-400. The tan δ {\rm{\tan }}\delta area (TA) analysis method is used to evaluate the leading factors of damping enhancement. This method clearly shows the influence of the maximum loss factor ( tan δ {\rm{\tan }}\delta max) and effective damping temperature range on damping performance, and the damping enhancement factors are quantitatively analyzed by TA values. When CB content is less than 8 wt%, viscoelastic damping and frictional energy dissipation are the main factors affecting polymer properties. When CB content reaches 8 wt%, the conductive network gradually forms, and the electric energy generated by PMN through the piezoelectric effect is dissipated by the conductive network, and the piezoelectric effect of PMN becomes the dominant factor. In this case, the maximum tan δ \tan \delta max and TA values of the composite are 1.93 and 27.58, respectively. The damping contribution of PMN and CB reaches 40.21% and 34.41%, respectively.