Which heat pump has the highest SEER rating?

As of 2015, the heat pump model with the highest SEER rating is the Fujitsu RLS2 Series model AOU9RLS2, with a SEER rating of 27.2. According to the official Energy Star website, this model has an annual energy use of approximately 554.6 kilowatt hours.

The Fujitsu heat pump has a predicted annual operation cost of approximately $60, and a lifetime operational cost of $725. These operational cost values represent a 46 percent decrease over the Federal minimum operational cost for heat pumps. Units in the RLS2 series are also able to operate in temperatures as cold as -5 degrees Fahrenheit, and they have a sound level of approximately 48 decibels.