The 28-year-old has signed a five-year deal at Juventus after the club met his buy-out clause of 90m euros, which will be paid in two instalments.
The fee for the France-born forward is the third most expensive in history and the biggest domestic deal of all time.
Higuain, who joined Napoli from Real Madrid in 2013 for £34.5m, was linked with a move to the Premier League with Arsenal earlier this month.
The £75.3m fee for Higuain, who began his career with River Plate in Argentina, is third behind those paid by Real Madrid for Cristiano Ronaldo(£80m) and Gareth Bale (£85m).
The previous highest domestic transfer was the £50m deal that took Spain striker Fernando Torres from Liverpool to Chelsea in January 2011.
Higuain won the Capocannoniere - Serie A's golden boot - last season after scoring a league record-equalling 36 goals as Napoli finished runners-up to his new club.
It was only the second time this century a player had scored more than 30 goals in a Serie A season, following Luca Toni's tally of 31 for Fiorentina in 2005-06.
The transfer could have a bearing on Manchester United's move for Juventus midfielder Paul Pogba, with the 23-year-old reportedly the subject of a £100m bid from the Premier League club.
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