There is provided a non-oriented electrical steel sheet that includes a base metal steel sheet and an insulating coating film that is formed on a surface of the base metal steel sheet, wherein the insulating coating film mainly contains metal phosphate, organic resin, and water-soluble organic compound, the metal phosphate contains at least aluminum as a metallic element, the organic resin has an SP value being within a range of 18.0 (MPa)0.5 or more to less than 24.0 (MPa)0.5, the water-soluble organic compound has an SP value being within a range of 19.0 (MPa)0.5 or more to less than 35.0 (MPa)0.5, and when measurement by X-ray diffractometry is performed on the insulating coating film, a degree of crystallinity of aluminum phosphate calculated from a peak from the metal phosphate is within a range of 0.5 to 5.0%.