A non-oriented electrical steel sheet according to an exemplary embodiment of the present invention includes 2.0 to 4.0% of Si, 0.05 to 1.5% of Al, 0.05 to 2.5% of Mn, equal to or less than 0.005% of C (excluding 0%), equal to or less than 0.005% of N (excluding 0%), 0.001 to 0.1% of Sn, 0.001 to 0.1% of Sb, 0.001 to 0.1% of P, 0.001 to 0.01% of As, 0.0005 to 0.01% of Se, 0.0005 to 0.01% of Pb, 0.0005 to 0.01% of Bi, a remainder of Fe, and inevitable impurities, as wt %, wherein a Taylor factor (M) of each crystal grain included in a steel sheet is expressed in Formula 1, and an average Taylor factor value of the steel sheet is equal to or less than 2.75: M = σ τ CRSS [ Formula ⁢ ⁢ 1 ] (here, σ is a macro stress, and τCRSS is a critical resolved shear stress).