The disclosure provides a masterbatch, a method for fabricating the same and a film formed from the masterbatch. The masterbatch includes a product prepared from a composition via polymerization and granulation. The composition includes: terephthalic acid; and a silicon dioxide dispersion, wherein the silicon dioxide dispersion includes surface-modified silicon dioxide particles disposed within ethylene glycol, and the surface-modified silicon dioxide particle has first functional groups and second functional groups bonded on the surface of the silicon dioxide particles, wherein the first functional groups have a structure represented by and the second functional groups include a C1-8 haloalkyl functional group, C1-8 alkoxy functional group, C1-8 aminoalkyl functional group, C2-8 alkenyl group, or epoxy group, R1 is hydrogen or a C1-3 alkyl functional group, and n is 1-4.