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 and 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 with a remainder including Fe and impurities, in which a recrystallization rate is 1% to 99% in a metallographic structure, a sheet thickness is 0.50 mm or less, and, in the case of measuring a magnetic flux density B50 after annealing the non-oriented electrical steel sheet at 800° C. for two hours, a magnetic flux density B50 in a 45° direction with respect to a rolling direction is 1.75 T or more.