A non-oriented electrical steel sheet according to an exemplary embodiment of the present invention includes at least one of 2.0 to 3.5% of Si, 0.3 to 3.5% of Al, 0.2 to 4.5% of Mn, 0.0030 to 0.2% of Sn, 0.0030 to 0.15% of Sb, 0.0040 to 0.18% of P, 0.0005 to 0.02% of Zn, and 0.0005 to 0.01% of Y for wt %, a remainder of Fe, and inevitable impurities, and satisfying Formula 1:

0.05≤([Sn]+[Sb])/[P]≤25  [Formula 1]

(here, [Sn], [Sb], and [P] represent contents (wt %) of Sn, Sb, and P.)