While IQ tests as we administer them to humans cannot be directly applied to animals, by observing cognitive abilities, the chimpanzee is often considered the animal with the "best IQ" after humans.
Here's a breakdown:
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Humans: Clearly hold the top spot when it comes to intelligence, with the most complex cognitive abilities.
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Chimpanzees: Share a high percentage of DNA with humans (around 98.8%). They demonstrate impressive problem-solving skills, tool use, and social intelligence.
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Other Intelligent Animals: Dolphins, elephants, and some bird species (like crows and ravens) also exhibit remarkable cognitive abilities, but chimpanzees are generally considered the closest to humans in overall intellectual capacity.
It's important to remember that "IQ" is a human-centric measurement, and different animals excel in different areas. What constitutes "intelligence" varies across species and environments.