According to the first postulate of the special theory of relativity:
Special principle of relativity: If a system of coordinates K is chosen so that, in relation to it, physical laws hold good in their simplest form, the same laws hold good in relation to any other system of coordinates K' moving in uniform translation relatively to K.
— Albert Einstein: The Foundation of the General Theory of Relativity, Part A, §1
This postulate defines an inertial frame of reference.
The special principle of relativity states that physical laws should be the same in every inertial frame of reference, but that they may vary across non-inertial ones. This principle is used in both Newtonian mechanics and the theory of special relativity. Its influence in the latter is so strong that Max Planck named the theory after the principle.
The principle requires physical laws to be the same for any body moving at constant velocity as they are for a body at rest. A consequence is that an observer in an inertial reference frame cannot determine an absolute speed or direction of travel in space, and may only speak of speed or direction relative to some other object.
The principle does not extend to non-inertial reference frames because those frames do not, in general experience, seem to abide by the same laws of physics. In classical physics, fictitious forces are used to describe acceleration in non-inertial reference frames.
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