This non-oriented electrical steel sheet includes a base steel sheet (10); and an insulation coating (20) formed on a surface of the base steel sheet (10), in which the insulation coating (20) contains a metal phosphate and an organic resin, an arithmetic mean of a center line average roughness Ra75 of the insulation coating (20) in a rolling direction of the base steel sheet (10) and a center line average roughness Ra75 of the insulation coating (20) in a direction perpendicular to the rolling direction is 0.20 to 0.50 μm, and the amount of nitrogen in the insulation coating (20) is 0.05 to 5.00 mass %.