It depends. XHP70.3 high-power (12.6W) LED has some pretty good efficacy up to around 170 lumens per watt, but it's for specific tint and low CRI (70%) and spec'ed at +25C.
Samsung came out with a small (0.2W) white LED with 220 lumens per watt, and that was several years ago.
Samsung Electronics, a world leader in advanced component solutions, today announced that it has begun mass producing a new mid-power LED package, the
news.samsung.com
A lot of 4-foot 32W fluorescent ceiling lights at work are being replaced with 15W/2200 lumen LED tubes, which is just under 150 lumens per watt overall, including ballast and optical loss. I don't know specific LEDs themselves, but they will be above 150, likely approaching 200.