A release liner and a method for producing the same are provided. The release liner includes a resin base layer and two resin release layers. The resin base layer has two surfaces opposite to each other. The two resin release layers are respectively formed on the two surfaces of the resin base layer. Each of the resin release layers includes: a non-polar resin material and a polar resin material. In each of the resin release layers, the polar resin material is dispersed in the non-polar resin material in a plurality of granular forms, an average particle size of the polar resin material ranges from 0.1 μm to 10 μm, and a content of the polar resin material in the resin release layer ranges from 10 wt % to 50 wt %, so that a surface roughness (Ra) of the resin release layer ranges from 0.1 μm to 10 μm.