The 32% abv Tactical Nuclear Penguin beats the previous record held by German brand Schorschbraer by 1%.
Just 500 bottles will be available from brewdog.com and select beer specialists including Utobeer in London and Cornelius Wines & Spirits in Edinburgh.
The brew began life as a 10% abv imperial stout, 18 months ago, before being aged for eight months each in Arran and Islay whisky casks. The final stage involved lagering the beer at -20°C for three weeks.
The beer comes packaged in a brown paper bag with a hand-drawn penguin on it.
A spokeswoman said: “Half the bottles will be priced at £30 with the other 250 priced at £250. This will include a share in the brewery as part of the brand’s Equity for Punks campaign.”??