Disclosed are an electrically variable transmittance film and a method of manufacturing the same. The electrically variable transmittance film includes a base film, a first transparent electrode layer formed on the base film, a transparent non-conductive layer forming a pattern on the first transparent electrode layer, a variable transmittance layer formed on the transparent non-conductive layer, and including particles movable by an electric field, and a second transparent electrode layer formed on the variable transmittance layer.