A non-oriented electrical steel sheet contains, as a chemical composition, by mass %, C: more than 0% and 0.0050% or less, Si: 3.0% to 4.0%, Mn: 1.0% to 3.3%, P: more than 0% and less than 0.030%, S: more than 0% and 0.0050% or less, sol. Al: more than 0% and 0.0040% or less, N: more than 0% and 0.0040% or less, O: 0.0110% to 0.0350%, Sn: 0% to 0.050%, Sb: 0% to 0.050%, Ti: more than 0% and 0.0050% or less, and a remainder including Fe and impurities, in which Sn+Sb: 0.050% or less, Si−0.5×Mn: 2.0% or more, and an O content in a sheet thickness central portion excluding a surface layer portion which is a range from a front surface and a rear surface to a position of 10 μm in a depth direction is less than 0.0100%.