Nikola Jokic has the best PER in a season, with a 32.9 rating in 2021-22.

highest nba player efficiency rating single season

Interpreted as:

highest NBA player efficiency rating with a minimum of 2000 minutes played per 82 team games by a player single season

NAME	PER	SEASON	TM	GP	MPG	PPG	RPG	APG	SPG	BPG	TPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	MIN	PTS	REB	AST	STL	BLK	TOV	PF	+/-
Nikola Jokic	32.9	2021-22	DEN	74	33.5	27.1	13.8	7.9	1.5	0.9	3.8	10.3	17.7	58.3	1.3	3.9	33.7	5.1	6.3	81.0	2,476	2,004	1,019	584	109	63	281	191	+442
Wilt Chamberlain	32.1	1961-62	PHI	80	48.5	50.4	25.7	2.4				20.0	39.5	50.6				10.4	17.0	61.3	3,882	4,029	2,052	192				123
Giannis Antetokounmpo	32.1	2021-22	MIL	67	32.9	29.9	11.6	5.8	1.1	1.4	3.3	10.3	18.6	55.3	1.1	3.6	29.3	8.3	11.4	72.2	2,204	2,002	778	388	72	91	219	212	+397
Giannis Antetokounmpo	31.9	2019-20	MIL	63	30.4	29.5	13.6	5.6	1.0	1.0	3.7	10.9	19.7	55.3	1.4	4.7	30.4	6.3	10.0	63.3	1,917	1,857	856	354	61	66	230	195	+682
Wilt Chamberlain	31.8	1962-63	SFW	80	47.6	44.8	24.3	3.4				18.3	34.6	52.8				8.3	13.9	59.3	3,806	3,586	1,946	275				136
Michael Jordan	31.7	1987-88	CHI	82	40.4	35.0	5.5	5.9	3.2	1.6	3.1	13.0	24.4	53.5	0.1	0.6	13.2	8.8	10.5	84.1	3,311	2,868	449	485	259	131	252	270
LeBron James	31.7	2008-09	CLE	81	37.7	28.4	7.6	7.2	1.7	1.1	3.0	9.7	19.9	48.9	1.6	4.7	34.4	7.3	9.4	78.0	3,054	2,304	613	587	137	93	241	139	+870
Michael Jordan	31.6	1990-91	CHI	82	37.0	31.5	6.0	5.5	2.7	1.0	2.5	12.1	22.4	53.9	0.4	1.1	31.2	7.0	8.2	85.1	3,034	2,580	492	453	223	83	202	229
Wilt Chamberlain	31.6	1963-64	SFW	80	46.1	36.9	22.3	5.0				15.1	28.7	52.4				6.8	12.7	53.1	3,689	2,948	1,787	403				182
LeBron James	31.6	2012-13	MIA	76	37.9	26.8	8.0	7.3	1.7	0.9	3.0	10.1	17.8	56.5	1.4	3.3	40.6	5.3	7.0	75.3	2,877	2,036	610	551	129	67	226	110	+720
Nikola Jokic	31.5	2022-23	DEN	69	33.7	24.5	11.8	9.8	1.3	0.7	3.6	9.4	14.8	63.2	0.8	2.2	38.3	4.9	6.0	82.2	2,323	1,690	817	678	87	47	247	174	+640
Stephen Curry	31.4	2015-16	GSW	79	34.2	30.1	5.4	6.7	2.1	0.2	3.3	10.2	20.2	50.4	5.1	11.2	45.4	4.6	5.1	90.8	2,700	2,375	430	527	169	15	262	161	+1022
Joel Embiid	31.4	2022-23	PHI	66	34.6	33.1	10.2	4.2	1.0	1.7	3.4	11.0	20.1	54.8	1.0	3.0	33.0	10.0	11.7	85.7	2,284	2,183	670	274	66	112	226	205	+424
Nikola Jokic	31.3	2020-21	DEN	72	34.6	26.4	10.8	8.3	1.3	0.7	3.1	10.2	18.0	56.6	1.3	3.3	38.8	4.8	5.5	86.8	2,488	1,898	780	599	95	48	222	192	+384
Michael Jordan	31.2	1989-90	CHI	82	39.0	33.6	6.9	6.3	2.8	0.7	3.0	12.6	24.0	52.6	1.1	3.0	37.6	7.2	8.5	84.8	3,197	2,753	565	519	227	54	247	241
Joel Embiid	31.2	2021-22	PHI	68	33.8	30.6	11.7	4.2	1.1	1.5	3.1	9.8	19.6	49.9	1.4	3.7	37.1	9.6	11.8	81.4	2,297	2,079	796	284	77	99	214	181	+367
Michael Jordan	31.1	1988-89	CHI	81	40.2	32.5	8.0	8.0	2.9	0.8	3.6	11.9	22.2	53.8	0.3	1.2	27.6	8.3	9.8	85.0	3,255	2,633	652	650	234	65	290	247
LeBron James	31.1	2009-10	CLE	76	39.0	29.7	7.3	8.6	1.6	1.0	3.4	10.1	20.1	50.3	1.7	5.1	33.3	7.8	10.2	76.7	2,966	2,258	554	651	125	77	261	119	+648
Nikola Jokic	31	2023-24	DEN	79	34.6	26.4	12.4	9.0	1.4	0.9	3.0	10.4	17.9	58.3	1.1	2.9	35.9	4.5	5.5	81.7	2,737	2,085	976	708	108	68	238	195	+684
Giannis Antetokounmpo	30.9	2018-19	MIL	72	32.8	27.7	12.5	5.9	1.3	1.5	3.7	10.0	17.3	57.8	0.7	2.8	25.6	6.9	9.5	72.9	2,358	1,994	898	424	92	110	268	232	+654
Anthony Davis	30.9	2014-15	NOP	68	36.1	24.4	10.2	2.2	1.5	2.9	1.4	9.4	17.6	53.5	0.0	0.2	8.3	5.5	6.8	80.5	2,455	1,656	696	149	100	200	95	141	+267
LeBron James	30.7	2011-12	MIA	62	37.5	27.1	7.9	6.2	1.9	0.8	3.4	10.0	18.9	53.1	0.9	2.4	36.2	6.2	8.1	77.1	2,326	1,683	492	387	115	50	213	96	+473
David Robinson	30.7	1993-94	SAS	80	40.5	29.8	10.7	4.8	1.7	3.3	3.2	10.5	20.7	50.7	0.1	0.4	34.5	8.7	11.6	74.9	3,241	2,383	855	381	139	265	253	228
Shaquille O'Neal	30.6	1999-00	LAL	79	40.0	29.7	13.6	3.8	0.5	3.0	2.8	12.1	21.1	57.4	0.0	0.0	0.0	5.5	10.4	52.4	3,163	2,344	1,078	299	36	239	223	255	+706
Russell Westbrook	30.6	2016-17	OKC	81	34.6	31.6	10.7	10.4	1.6	0.4	5.4	10.2	24.0	42.5	2.5	7.2	34.3	8.8	10.4	84.5	2,802	2,558	864	840	132	31	438	190	+251