Non-material culture refers to the nonphysical ideas, beliefs, values, norms, morals, language, organizations, and institutions that people have about their culture. It is the opposite of material culture, which refers to the physical objects, resources, and spaces that people use to define their culture. Examples of non-material culture include traffic laws, words, attitudes, beliefs, ideologies, gender identities, musical styles, pastimes, and so on.

Language and culture are closely tied together and can affect one another. For example, the lack of words for numbers in the Pirahã peoples language makes it impossible for them to have complex mathematical systems in their culture. Symbols also form as a culture grows and are important in understanding a culture.

When considering non-material culture, sociologists refer to several processes that a culture uses to shape its members thoughts, feelings, and behaviors. Four of the most important of these are symbols, language, values, and norms.