The present invention relates to a low refractive layer and an anti-reflective film comprising the same. The low refractive layer can exhibit excellent optical properties such as a low reflectance and a high light transmittance, and excellent mechanical properties such as high wear resistance and scratch resistance at the same time. In particular, due to the excellent alkali resistance, the low refractive layer can maintain excellent physical properties even after alkali treatment. Therefore, when introducing a low refractive layer to the display device, it is expected that the production process can be simplified and further the production rate and the productivity can significantly increase.