The Argentina international bagged a hat-trick in his side's 4-0 win over Frosinone to become the first ever man to score 36 goals in a single Serie A season, nudging ahead of AC Milan's Gunnar Nordahl, who scored 35 in 1949-1950.
Higuain broke the record thanks to his 19-minute second-half treble which inspired the victory that booked Napoli's second-placed finish and with it automatic qualification to next season's UEFA Champions League group stage.
Gonzalo #Higuain's record breaking goal against #Frosinone was pure magic. #SerieA #SerieATIM #Napoli pic.twitter.com/74ywsqrkVb — The Fantasy Football (@TheFantasyFB) May 14, 2016
The 28-year-old told reporters: "It is an immense joy to be able overcome this record, though I really want to thank my family, all of Napoli, the team and the coaching staff.
"I feel very proud because everyone helped me to do this. I knew I could do it, but to do that I had to stay calm, in the first half I was not able to finish well, afterwards the team helped me and luckily I succeeded.
"Now we have to celebrate because we are back in the Champions League. Now we have to celebrate this season, this city deserves it and so do we."
Higuain singled out Napoli coach Maurizio Sarri for helping him improve his goal-scoring form this season after doubling his tally from 2014-2015.
"He has helped me so much. He has explained to me how to improve, I listened and I've achieved it," he added.
"As for the Champions League qualification, this city deserves it and so do we."