A medical student, Courtney (Ellen Page), is obsessed with the idea of the afterlife, wanting to find out what happens after death. She invites fellow students Jamie (James Norton) and Sophia (Kiersey Clemons) to join her in an experiment, in an unused hospital room: using defibrillation to stop her heart for sixty seconds whilst recording her brain, and then reviving her. She assures them they would not be held responsible for any accidents. Sophia is against this, but Jamie does it anyway. After sixty seconds, they panic as they are unable to revive her, but eventually manage to with the help of fellow student Ray (Diego Luna). Later, Marlo (Nina Dobrev), a rival of Ray, arrives and learns of the experiment.

Initially Courtney begins to recall memories of past events such as her grandmother's recipe for bread. Courtney experiences increased intelligence and euphoria, being suddenly able to play the piano after 12 years and answer questions in class perfectly. Envious, Jamie flatlines, but has a disturbing near death experience as he meets his ex-girlfriend. Courtney and Jamie start seeing visions, but do not tell the others. Marlo and Sophia follow suit and flatline, for an increasing number of minutes. They experience similar positive results as Courtney.

It soon turns into a living horror as those who flatlined find themselves haunted by visions: Courtney is haunted by her dead sister Tessa from a car crash she caused because she was using her phone. Jamie is haunted by the baby of his ex-girlfriend he got pregnant and begged into getting an abortion. Marlo is haunted by a man named Cyrus (who was stung by jellyfish) whom she killed when she accidentally mixed up his medication, and Sophia is haunted by a girl named Irina whose life she ruined out of jealousy by hacking her phone and sending out her nudes to make sure she was valedictorian. They realise there is a downside to flatlining.

Ray, the only one who didn't flatline, initially disbelieves what's happening. He tells everyone to stop the experiment immediately. The hauntings get more and more intense. Courtney, traumatised by her visions, records a message apologising for the consequences and admitting that her interest in flatlining was due to the death of her sister, not for scientific discovery. Shortly after, she is chased by visions of her dead sister and falls to her death from the fire escape of her apartment building after her sister's ghost appears in front of her and pushes her off. Marlo is suffocated while driving and crashes her car. Jamie is stabbed in the hand by his vision.

Marlo retrieves Courtney's phone that was found at the scene of her death. They watch Courtney's recording and find out that she had encountered similar hauntings. They come clean to the mistakes that they made and soon come to a conclusion that the hauntings they're experiencing are their hallucinations because of their guilt from their past sins, not paranormal beings.

The group takes action to stop the hallucinations by fixing their past mistakes. Sophia visits Irina to apologize to which Irina accepts. Jamie visits his ex-girlfriend and discovers she didn't get an abortion, but kept the baby; he apologizes and promises to provide for his son. Later, Ray and Marlo get into a fight when Ray finds out Marlo covered up the real reason how Cyrus died. Tired of being haunted by her hallucinations, Marlo flatlines on her own in the hope of asking for forgiveness from the patient that died due to her mistake. Ray, Sophia, and Jamie rush to stop her and are successful in resuscitating Marlo after she sees a apparition of Courtney telling her that Marlo needs to forgive herself. In the end, Marlo, Ray, Sophia, and Jamie reminisce about Courtney and celebrate their friendships in the little restaurant they hang out at, where there is a performance of the piano piece that Courtney played. The movie ends with Jamie proposing a toast, honoring it to Courtney.

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