The short answer to that question is that there is no such thing as a best comedy topic for stand-up comedy material and here’s why I say that:
The sense of humor that anyone has is formed as a result of a number of factors. The experiences, observations, opinions, views, etc. that activate a person’s sense of humor are different for everyone on an individual basis.
Subsequently, trying to find the best comedy topics for a stand-up comedy act in the “generic” sense is much like trying to find a “one size fits all” pair of shoes.
One of the reasons that prospective comedians try to “find” comedy topics is that they don’t trust the sense of humor that they have (or the topics that they talk about that activate their sense of humor) to give them the results they want on stage – which is to get the biggest laughs possible.
Virtually any topic can be an outstanding comedy topic for a stand-up comedy act provided it activates your sense of humor and the audience can relate to or appreciate what it is that you have to say and express on stage.
To find the widest possible range of comedy topics for stand-up comedy material possible, you need only check out comedian videos on YouTube.
Reflect back on conversations that you had with others over the last several months and what you were talking about that made the person or persons laugh. What were the topics of those conversations?
I suspect you will find the range of topics covered in those conversations will be wide and varied. I also suspect that a number of those topics of discussion could be more than suitable as the basis for stand-up comedy material.
Developing a high level stand-up comedy routine is certainly a process, but it is not hard at all if you have comedy talent and you know how to capture and structure your sense of humor for the stage as a comedian.
Identifying the comedy topics that will work for you and your unique sense of humor is just one small piece of the puzzle.
But I can assure that trying to find a list of “generic” comedy topics that will somehow magically work for you as the basis of a stand-up comedy act that gets the big laughs is a serious waste of time.