There’s really no simple answer here. Incentives will vary by region, you need to narrow your focus to certain types of vehicles. A dirt cheap lease doesn’t do you any good if it doesn’t suit your needs. That being said, in the more basic market stuff small crossovers seem to generally have the best incentives at the moment. There are some exceptions, the Hyundai Elantra is frequently cheap, sometimes the VW Jetta, some Subaru Imprezas are cheap at the right moments. You should start by getting a feel in the Edmunds forums on some cars in the 25k range or less and see what the lease programs look like. You are looking for whatever has the best combination of low interest, and high residual value and high incentives.
Ford = Usually bad leases, trucks are an exception, mainly because of the horrible residuals they use.
Kia = Sometimes OK, high incentives but their interest rates are usually trash and they have some awful dealers. Once in a while we see an OK Forte deal pop up.
Chrysler/Dodge/Jeep/Ram = Probably wouldn’t even bother mostly because of terrible residuals outside of the Wrangler. Some third party leases can be interesting on a few models if the dealer offers them. Also a pretty bad dealer reputation, though the Jeep Compass was a good deal for a hot minute. That seems to have dried up.
Chevy/Buick/GMC = Possibly good depending on your region, but in general they seem to have given up on good deals in the sedan market, so focus on the Equinox or Trax, maybe the Encore or Terrain. Trax has the potential for good deals when the Trailblazer hits the lot to replace it, but I have no idea when that will be. If you have a competitive lease GM is good as well in many cases because of Conquest incentives. Also supplier discounts, etc.
Hyundai = Similar to Kia (same company) but less lousy dealers. Elantra leases well sometimes.
Toyota = Corolla or RAV 4 might be your play. High residuals, generally low incentives but volume sellers so discounts are possible. Third party/credit union deals can be good with higher residuals, but that’s tended to apply to the pickup trucks mostly.
Honda = Generally not the best lease, better to buy usually, but every now and then a decent Civic deal pops up.
Anyone else want to add anything?