Jose Calderon has the best free-throw percentage with 100+ free throws in a season, at 98.1 percent in 2008-09.

the top 5 highest free throw percentage by a player in regular season with at least 100 makes in a season

NAME	FT%	FTM	SEASON	TM	GP	MPG	PPG	RPG	APG	SPG	BPG	TPG	FGM	FGA	FG%	3PM	3PA	3P%	FTA	MIN	PTS	REB	AST	STL	BLK	TOV	PF	+/-
Jose Calderon	98.1	151	2008-09	TOR	68	34.3	12.8	2.9	8.9	1.1	0.1	2.1	4.7	9.5	49.7	1.2	3.0	40.6	2.3	2,333	873	194	607	74	7	143	114	-102
Calvin Murphy	95.8	206	1980-81	HOU	76	26.5	16.7	1.1	2.9	1.5	0.1	1.7	6.9	14.1	49.2	0.1	0.2	23.5	2.8	2,014	1,266	87	222	111	6	129	209
Mahmoud Abdul-Rauf	95.6	219	1993-94	DEN	80	32.7	18.0	2.1	4.5	1.0	0.1	1.9	7.4	16.0	46.0	0.5	1.7	31.6	2.9	2,617	1,437	168	362	82	10	151	150
Ray Allen	95.2	237	2008-09	BOS	79	36.4	18.2	3.5	2.8	0.9	0.2	1.7	6.3	13.2	48.0	2.5	6.2	40.9	3.2	2,876	1,434	278	218	69	13	134	157	+626
Jeff Hornacek	95.0	171	1999-00	UTA	77	27.7	12.4	2.4	2.6	0.9	0.2	1.5	4.6	9.5	49.2	0.9	1.8	47.8	2.3	2,133	953	182	202	66	16	113	149	+332
Mark Price	94.8	289	1992-93	CLE	75	31.7	18.2	2.7	8.0	1.2	0.1	2.6	6.4	13.1	48.4	1.6	3.9	41.6	4.1	2,380	1,365	201	602	89	11	196	105
Mark Price	94.7	270	1991-92	CLE	72	29.7	17.3	2.4	7.4	1.3	0.2	2.2	6.1	12.5	48.8	1.4	3.6	38.7	4.0	2,138	1,247	173	535	94	12	159	113
Rick Barry	94.7	160	1978-79	HOU	80	32.1	13.5	3.5	6.3	1.2	0.5	2.5	5.8	12.5	46.1				2.1	2,566	1,082	277	502	95	38	198	195
Ernie DiGregorio	94.5	138	1976-77	BUF	81	28.0	10.7	2.3	4.7	0.7	0.0		4.5	10.8	41.7				1.8	2,267	868	184	378	57	3		150
Brian Roberts	94.0	125	2013-14	NOP	72	23.2	9.4	1.9	3.3	0.6	0.1	1.3	3.4	8.1	42.0	0.9	2.5	36.0	1.8	1,667	677	136	234	43	7	95	132	-135
Chris Mullin	93.9	154	1997-98	IND	82	26.5	11.3	3.0	2.3	1.2	0.5	1.4	4.1	8.4	48.1	1.3	3.0	44.0	2.0	2,177	927	249	186	95	39	117	186	+454
Steve Nash	93.8	211	2009-10	PHX	81	32.8	16.5	3.3	11.0	0.5	0.1	3.6	6.2	12.2	50.7	1.5	3.6	42.6	2.8	2,660	1,333	268	892	42	12	295	108	+379
Mahmoud Abdul-Rauf	93.5	217	1992-93	DEN	81	33.5	19.2	2.8	4.2	1.0	0.1	2.3	7.8	17.4	45.0	0.9	2.4	35.5	2.9	2,710	1,553	225	344	84	8	187	179
Ricky Sobers	93.5	231	1980-81	CHI	71	25.4	13.5	2.0	4.0	1.4	0.2	2.9	5.0	10.8	46.2	0.2	0.9	25.8	3.5	1,803	958	144	284	98	17	206	225
Rick Barry	93.5	143	1979-80	HOU	72	25.2	12.0	3.3	3.7	1.1	0.4	2.1	4.5	10.7	42.2	1.0	3.1	33.0	2.1	1,816	866	236	268	80	28	152	182
Tyler Herro	93.4	170	2022-23	MIA	67	34.9	20.1	5.4	4.2	0.8	0.2	2.4	7.3	16.6	43.9	3.0	8.0	37.8	2.7	2,337	1,347	360	280	51	16	158	101	+167
Stephen Curry	93.4	212	2010-11	GSW	74	33.6	18.6	3.9	5.8	1.5	0.3	3.1	6.8	14.2	48.0	2.0	4.6	44.2	3.1	2,489	1,373	286	432	109	20	226	233	-17
Spud Webb	93.4	226	1994-95	SAC	76	32.3	11.6	2.3	6.2	1.0	0.1	2.4	4.0	9.1	43.8	0.6	1.9	33.1	3.2	2,458	878	174	468	75	8	185	148
Chris Paul	93.4	169	2020-21	PHX	70	31.4	16.4	4.5	8.9	1.4	0.3	2.2	6.3	12.6	49.9	1.5	3.7	39.5	2.6	2,199	1,149	312	622	99	19	156	166	+310
Steve Nash	93.3	196	2008-09	PHX	74	33.6	15.7	3.0	9.7	0.7	0.1	3.4	5.8	11.5	50.3	1.5	3.3	43.9	2.8	2,484	1,160	223	717	55	10	248	108	+245
Reggie Miller	93.3	250	2004-05	IND	66	31.9	14.8	2.4	2.2	0.8	0.1	1.2	4.8	10.9	43.7	1.5	4.5	32.2	4.1	2,105	974	156	146	50	5	77	109	+232
Bill Sharman	93.2	342	1958-59	BOS	72	33.1	20.4	4.1	2.5				7.8	19.1	40.8				5.1	2,382	1,466	292	179				173
Jon Barry	93.1	108	2001-02	DET	82	24.2	9.0	2.9	3.3	1.1	0.2	1.4	3.1	6.4	48.9	1.5	3.1	46.9	1.4	1,985	739	234	274	94	20	111	134	+157
Larry Bird	93.0	319	1989-90	BOS	75	39.3	24.3	9.5	7.5	1.4	0.8	3.2	9.6	20.2	47.3	0.9	2.6	33.3	4.6	2,944	1,820	712	562	106	61	243	173
Mahmoud Abdul-Rauf	93.0	146	1995-96	DEN	57	35.6	19.2	2.4	6.8	1.1	0.1	2.0	7.3	16.8	43.4	2.1	5.4	39.2	2.8	2,029	1,095	138	389	64	3	115	117