The invention discloses a non-oriented electrical steel sheet and a method for manufacturing the same. A method for manufacturing a non-oriented electrical steel sheet according to an embodiment of the present invention comprises the steps of: manufacturing a hot-rolled sheet by heating a slab and then hot-rolling the slab; subjecting the hot-rolled sheet to hot band annealing; manufacturing a cold-rolled sheet by cold-rolling the steel sheet which has completed the hot band annealing; and subjecting the cold-rolled sheet to cold band annealing, wherein the difference between a cold band annealing temperature in the cold band annealing step and a hot band annealing temperature in the hot band annealing step is equal to or less than 100 DEG C.