We have investigated the Tully-Fisher relation for Polar Ring Galaxies (PRGs), based on near infrared, optical and H i data available for a sample of these peculiar objects. The total K-band luminosity, which mainly comes from the central host galaxy, and the measured H i linewidth at 20% of the peak line flux density, which traces the potential in the polar plane, place most polar rings of the sample far from the Tully-Fisher relation defined for spiral galaxies, with -2 -many PRGs showing larger H i linewidths than expected for the observed K band luminosity. This result is confirmed by a larger sample of objects, based on Bband data. This observational evidence may be related to the dark halo shape and orientation in these systems, which we study by numerical modeling of PRG formation and dynamics: the larger rotation velocities observed in PRGs can be explained by a flattened polar halo, aligned with the polar ring.