A method for manufacturing a non-oriented electrical steel sheet according to an exemplary embodiment of the present invention includes performing hot rolling on a slab after heating the slab to manufacture a hot rolled sheet; performing hot rolled sheet annealing on the hot rolled sheet; performing cold rolling on a steel sheet on which the hot rolled sheet annealing is completed to manufacture a cold rolled sheet; and performing cold rolled sheet annealing on the cold rolled sheet in which a difference between a cold rolled sheet annealing temperature in the cold rolled sheet annealing and a hot rolled sheet annealing temperature in the hot rolled sheet annealing is 100° C. or lower.