Early
Half Cents show the denomination also as 1/200 which is less than the 1/192 rixdaler. And then there also are the tax tokens some of these have a denomination of 1 mil (1/1000 of a dollar). Or, if you want coins only, Egypt issued one mil coins.
Actually it is not clear what you mean by lowest. Do you mean the number stated on the coin or the denomination (number + unit). If you mean just the number than a
Half Cent and a half dollar have the same "value".
Another example: a 1 pfennig coin from Prussia, early 19 th century has its denomination indicated as both "1 pfennig" and also as "1/360" of a thaler