The present application relates to a transmittance variable film, a method for producing the same, and a use thereof. The transmittance variable film of the present application can solve the drive unevenness phenomenon by adjusting the pre-tilt of the opposite alignment film of the alignment film to which the ball spacer is fixed to minimize the reverse tilt occurring upon on-off driving. The transmittance variable film of the present application can be used as sunroofs.