A method for producing a porous thin film with variable transmittance, includes placing a polymer into an oven for an drying process to remove water vapor from the polymer and obtain a dry polymer; mixing the dry polymer, a salt and a solvent in accordance with a mixing ratio so as to obtain a first mixed solution; placing the first mixed solution into an ultrasonic vibrator, dissolving the salt to form a second mixed solution; coating the second mixed solution on a glass plate to form a solution thin film; placing solution thin film into an exhaust cabinet to obtain a composite thin film; and washing the composite thin film to remove the salt from the composite thin film to obtain a porous thin film wherein the polymer is a polyacrylonitrile, the salt is a lithium chloride, the porous thin film changes its transmittance via dry and wet state.