A non-oriented electrical steel sheet is provided. The steel sheet has a composition including, in mass %, C: 0.0050% or less, Si: 1.0% to 7.5%, Mn: 2.00% or less, P: 0.10% or less, and S: 0.0040% or less, with the rest being Fe and unavoidable impurities. The thickness of the steel sheet is 0.20 mm or less. Regarding an ODF, the maximum intensity is obtained within Φ=0°, and the intensity of an orientation in which ϕ1=45°, ϕ2=45°, and Φ=0° is 4.0 or more. A method for producing the steel sheet includes subjecting a steel material having a predetermined ingredient composition to hot rolling, two cold rolling with intermediate annealing between each cold rolling, and final annealing. The rolling reduction of the first cold rolling is 92% or more, and the rolling reduction of the second cold rolling is between 30% and 80%.