The present invention discloses a low gloss surface decorative film comprising a dulling layer and a releasing layer. The dulling layer has a plurality of dulling particles secured therein and has a dulling surface on one side thereof. The dulling particles are distributed in the dulling layer and make the dulling surface have a plurality of protrusions and recessions. The releasing layer is formed on the dulling surface of the dulling layer and adheres to a hard layer or an ink layer. The hard layer has a first protrusion-recession surface complementary to the dulling surface.