BrewDog was previously branded irresponsible for an 18.2% beer called Tokyo, which it then followed with a low alcohol beer called Nanny State.
Managing director James Watt said a limited supply of Tactical Nuclear Penguin would be sold for Â£30 each.
He said: “This beer is about pushing the boundaries, it is about taking innovation in beer to a whole new level.”
Mr Watt added that a beer such as Tactical Nuclear Penguin should be drunk in “spirit sized measures”.
A warning on the label states: “This is an extremely strong beer; it should be enjoyed in small servings and with an air of aristocratic nonchalance. In exactly the same manner that you would enjoy a fine whisky, a Frank Zappa album or a visit from a friendly yet anxious ghost.”