What is provided is a non-oriented electrical steel sheet having a chemical composition in which, by mass %, C: 0.010% or less, Si: 1.50% to 4.00%, sol. Al: 0.0001% to 1.0%, S: 0.010% or less, N: 0.010% or less, one or a plurality of elements selected from the group consisting of Mn, Ni, Co, Pt, Pb, Cu and Au: 2.50% to 5.00% in total are contained and a remainder includes Fe and impurities, in which a sheet thickness is 0.50 mm or less, and, in an arbitrary cross section, when an area ratio of {100} crystal grains is indicated by Sac, an area ratio of {110} crystal grains is indicated by Sag, and an area ratio of the {100} crystal grains in a region of up to 20% from a side where a KAM value is high is indicated by Sbc, Sac>Sbc>Sag and 0.05>Sag are satisfied.