A non-oriented electrical steel sheet according to an embodiment of the present invention includes: a steel sheet base material containing, by wt %: 2.0 to 6.5% of Si, 0.1 to 1.3% of Al, 0.3 to 2.0% of Mn, 0.005 to 0.06% of Cr, and a balance of Fe and other inevitable impurities; and an insulating coating film positioned on the steel sheet base material, wherein Formula 1 below is satisfied before stress relief annealing, and Formula 2 below is satisfied after the stress relief annealing. 0.1 ≥ [ Mn ⁢ coating ⁢ film ] ⁢ / [ Mn ⁢ 50 ] [ Formula ⁢ 1 ] 10 ≥ [ Mn ⁢ coating ⁢ film ] ⁢ / [ Mn ⁢ 50 ] ≥ 1 [ Formula ⁢ 2 ] (in Formulas 1 and 2, [Mn coating film] refers to an average content of Mn (wt %) in the insulating coating film, and [Mn 50] refers to a content of Mn (wt %) at a depth of 50 μm from an interface between the steel sheet base material and the insulating coating film toward an inside of the steel sheet base material.)