Non-oriented electrical steel sheet

A non-oriented electrical steel sheet comprising

• a base metal steel sheet and an insulating coating film that is formed on a surface of the base metal steel sheet, wherein
• the insulating coating film contains metal phosphate, organic resin, and water-soluble organic compound at 50 mass % or more in total with respect to a total mass of the insulating coating film,
• the metal phosphate contains at least aluminum as a metallic element,
• the organic resin has an SP value that is within a range of 18.0 (MPa)0.5 or more to less than 24.0 (MPa)0.5,
• the water-soluble organic compound has an SP value that is within a range of 19.0 (MPa)0.5 or more to less than 35.0 (MPa)0.5,
• wherein the SP value represents a Hildebrand solubility parameter which is measured by a cloud method, and
• when measurement by X-ray diffractometry is performed on the insulating coating film, a degree of crystallinity of aluminum phosphate calculated from a peak from the metal phosphate is within a range of 0.5 to 5.0%.