Ndidi had earlier achieved this feat in the 2017-18 season.
He was on parade for 67 minutes before making way for Shinji Okazaki in Leicester City’s 0-0 draw with Chelsea.
The Super Eagles midfielder made 144 tackles ahead of Gueye’s 143 and Aaron Wan-Bissaka’s 128.
Since his move from Genk, the 22-year-old has been outstanding in the English top-flight.
In his first season, he topped the tacklers’ chart with 138 tackles and in the process was named Leicester’s Young Player of the Year for the 2017/18 season.
He has also made history by becoming the first player to lead the top of the tackles charts for two consecutive seasons.
When the Africa Cup of Nations commences in Egypt, he would be relied on to power Gernot Rohr’s men to victory.
The Super Eagles have been drawn in Group B alongside Burundi, Guinea and Madagascar.