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 line width at 20% of the peak line flux density, which traces the potential in the polar plane, place most polar rings in the sample far from the TullyFisher relation defined for spiral galaxies, with many PRGs showing larger H i line widths than expected for the observed K-band luminosity. This result is confirmed by a larger sample of objects, based on B-band 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.