A non-oriented electrical steel sheet according to an embodiment of the present invention comprises, in wt%, 1.5 to 4.0% of Si, 0.1 to 1.5% of Al, 0.05 to 1.5% of Mn, 0.015 to 0.1% of Sn, 0.005 to 0.05% of P, 0.001 to 0.004% of Ga, 0.0005 to 0.003% of Bi, and the balance being Fe and inevitable impurities. The area fraction of a texture of the {118}//ND orientation is higher than the area fraction of a texture of the {111}//ND orientation.
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