The present invention relates to an anti-reflective coating composition, to an anti-reflective film using the same, and to a method for manufacturing the anti-reflective film, wherein the anti-reflective coating composition can form a coating layer having a low refractive index. More particularly, the present invention relates to an anti-reflective film and to a method for manufacturing same, wherein the reflectance of the anti-reflective film is minimized by using an anti-reflective coating composition comprising a siloxane compound prepared by reacting organosilane, which has a fluoroalkyl group and alkoxy silane, as a binder to form a coating layer. The anti-reflective film using the anti-reflective coating composition has excellent anti-reflective effects. Thus, it is expected that the present invention can be applied to various display devices such as those which include touch films.