The 33-year-old Poland international saw off competition from Lionel Messi and Mohamed Salah to retain the award he won in 2020.
Lewandowski enjoyed a record-breaking 2020/2021 season as he broke Gerd Muller’s long-standing record of 40 goals in a Bundesliga campaign.
"Thank you very much. I am very honoured to win this trophy," he said upon receiving the award. "I feel very proud, very happy. This trophy also belongs to my team-mates and my coaches."
"I never dreamed I could break [Muller's] records, to score 41 goals in 29 games, if you asked me a few years ago if this was possible I would tell you 'no'.
"But now he's not with us anymore, and these old records that I broke, I also say to him 'thank you' because he had so many records and for us, the next generation players, that was like the next step. To try to break these records and I did, so I am very honoured and very proud of this as well."
Edouard Mendy won goalkeeper of the year while Thomas Tuchel was voted coach of the year after they helped Chelsea win the UEFA Champions League last year.
FIFA Best Awards 2021 winners:
Robert Lewandowski (Best Men's Player)
Thomas Tuchel (Best Men's Coach)
Edouard Mendy (Best Men's Goalkeeper)
Alexia Putellas (Best Women's Player)
Emma Hayes (Best Women's Coach)
Christiane Endler (Best Women's Goalkeeper)
Denmark men's national team (FIFA Fair Play Award)
Erik Lamela (Puskas Award)
Denmark and Finland fans (FIFA Fan Award)
Cristiano Ronaldo (FIFA Special Award)
Christine Sinclair (FIFA Special Award)