If you're really serious about mutagens, you might even want to consider waiting until you have spent a minimum of six (6) talent points in the Alchemy tree to unlock and upgrade Impregnation to level 2, which will improve the effect(ivenes)s of your mutagens, but only for the ones you 'install' afterwards. Actually, if you're really serious about mutagens you should wait until you unlock Impregnation level 2.
The in-game description for Impregnation may seem somewhat disappointing though, even discouraging: a mere 15% and 35% for levels 1 and 2 respectively. It's not very (mathematically) apparent how they arrived at those numbers or how they apply the percentages to reach the effective result: at level 2 Impregnation effectively doubles the effects of mutagens (that you install afterwards). For example a Greater Vitality mutagen will add +10 to Vitality, but +20 with Impregnation level 2. That's either a 100% increase, or 200% compared to the initial value, or in words: "double(d)". Vitality is probably not 'the best' option though, because there are certainly more cost-effective ways to gain more Vitality than occupying a mutagen slot, it was chosen as example because 10 is an easy number for math; improved values may differ for the various types of mutagens though.
The value and relevance of mutagens and spending (at least) those six points highly depends on your playstyle, experience (is it your first playthrough ever?) and probably difficulty level. On a first playthrough on non-Dark you may not notice the effect of mutagens all that much and you should probably just enjoy the game and its story rather than trying to find 'the best' mutagens.
Mutagens are indeed tiered: Lesser, 'Basic' (no further denomination e.g. Vitality mutagen) and Greater. Some types only (seem to) have a 'Basic' version, e.g. Madness and Concentration.
Also, there is an opportunity to redistribute talent points, but not mutagens late in the game (chapter III), although that's beyond the scope of this topic.
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