The rapid development of narrow‐bandgap non‐fullerene acceptors (NFAs) has boosted the efficiency of organic solar cells over 19%. The new features of high‐performance NFAs, such as visible‐NIR light absorption, moderate HOMO, and high crystallinity, require polymer donors with matching physical properties. This emphasizes the importance of methods that can effectively tune the physical properties of polymers. Owning to very small atom size and strongest electronegativity, the fluorination has been proved the most efficient strategy to regulate the physical properties of polymer donors, including frontier energy level, absorption coefficient, dielectric constant, crystallinity and charge transport. Owing to the success of fluorination strategy, the vast majority of high‐performance polymer donors possess one or more fluorine atoms. In this review, the fluorination synthetic methods, the synthetic route of well‐known fluorinated building blocks, the fluorinated polymers which are categorized by the type of donor or acceptor units, and the relationships between the polymer structures, properties, and photovoltaic performances are comprehensively surveyed. We hope this review could provide the readers a deeper insight into fluorination strategy and lay a strong foundation for future innovation of fluorinated polymers.