Abstract Single atomic site catalyst/organic polymers hybrid photocatalyst has been demonstrated as a potential material for photocatalytic CO 2 reduction that can solve both environmental and energy issues simultaneously. The charge migration and transfer between organic polymers and single atomic site catalysts are attributed to the high performance of the hybrid material. In this review, two typical charge transfers between the single atomic site catalyst and organic polymer‐based semiconductor, namely intermolecular electron transfer and intramolecular electron transfer, are discussed. Typical single‐atomic site catalysts, organic polymers, and methods are first reviewed for the fabrication of hybrid systems. Why intramolecular electron transfer between the single atomic site catalyst and organic polymers exhibits higher photocatalytic activity than intermolecular electron transfer is also discussed. Finally, the critical challenges in fabricating these hybrid photocatalysts toward an efficient photocatalytic CO 2 reduction are highlighted, and propose solutions to these challenges.