Permanent makeup is a specialized form of tattooing. So, every example of permanent makeup is a tattoo, but not all tattoos are permanent makeup. Like a regular tattoo, permanent makeup involves depositing ink into the layers of the skin using a needle.
Unlike tattoos, however, permanent makeup requires special knowledge of facial structure, color theory, and the ability to match skin tone. Unlike other tattoos, the purpose of permanent makeup is to beautify the person in a way that looks almost natural, not to adorn with a tattoo. This is why 'permanent makeup' is also known as a 'cosmetic tattoo'; the purpose is to replace or improve regular cosmetics by using the tattoo format.