A non-oriented electrical steel sheet according to an embodiment of the present invention may include, by weight, by weight, 2.0 to 3.5% of Si, 0.3 to 2.5% of Al, 0.3 to 2.5% of Mn, individually or in a total amount of 0.0005 to 0.03% of at least one of Ga and Ge, and the remainder including Fe and impurities, and may satisfy the following Formula 1. 0.2≤([Si]+[Al]+0.5×[Mn])/(([Ga]+[Ge])×1000)≤5.27  [Formula 1] ([Si], [Al], [Mn], [Ga] and [Ge] represent the content (% by weight) of Si, Al, Mn, Ga and Ge, respectively).