The present invention relates to a transmittance-variable film and a method for producing the same, the film comprising: a transparent substrate; a wire electrode formed on the top of the transparent substrate; an insulating layer formed on the top of the wire electrode; a plurality of partition walls positioned on both sides of the wire electrode; a transparent electrode formed on the top of the plurality of partition walls; a cell configured to be surrounded by the plurality of partition walls, the insulating layer and the transparent electrode; and a charged particle fluid contained inside the cell, wherein the insulating layer is formed with a thickness of 0.4 to 1 μm.