According to Official Guinness Records,
The fastest side wheelie in a car is 186.269 km/h (115.742 mph) and was achieved by Vesa Kivimäki (Finland) in Seinäjoki, Finland, on 31 August 2016. Vesa is a stunt driver who has been driving since the age of six. This record was achieved in a diesel BMW 330 fitted with Nokian tyres.
For a complete list of 2016 records, please visit 2016 Guinness Records in Finland.