Provided are a low emissivity film and a window having the same. According to an embodiment of the inventive concept, the low emissivity film may include a first substrate, a first metal oxide layer, a first reflective layer, a second metal oxide layer, and a second substrate. The first metal oxide layer may reflect light having a wavelength of infrared rays. The light having a first wavelength is reflected by cavity effect of the first metal oxide layer, the first reflective layer, and the second metal oxide layer, and the light having a second wavelength may pass through the low emissivity film. Thus, the low emissivity film may express a color.