Provided according to one embodiment of the present invention are a non-magnetic steel material and a method for manufacturing the same. The steel material comprises 15-27 wt % of manganese, 0.1-1.1 wt % of carbon, 0.05-0.50 wt % of silicon, 0.03 wt % or less (0% exclusive) of phosphorus, 0.01 wt % or less (0% exclusive) of sulfur, 0.050 wt % or less (0% exclusive) of aluminum, 5 wt % or less (0% inclusive) of chromium, 0.01 wt % or less (0% inclusive) of boron, 0.1 wt % or less (0% exclusive) of nitrogen, and a balance amount of Fe and inevitable impurities, has an index of sensitivity of 3.4 or less, the index of sensitivity being represented by the following relational expression (1): [Relational expression 1]—0.451+34.131*P+111.152*Al−799.483*B+0.526*Cr≤3.4 (wherein [P], [Al], [B] and [Cr] each mean a wt % of corresponding elements), and contains a microstructure with austenite at an area fraction of 95% or greater therein.