Each team could list a maximum of 12 named substitutes under the 2026 UEFA Super Cup match rules.
The rule concerned the matchday squad list rather than the number of players a team could actually send onto the pitch. The regulations allowed up to 12 substitutes to be named.
The same match rules permitted a maximum of five substitutions. Those substitutions could be made across a maximum of three substitution opportunities, excluding half-time changes from the opportunity count.
These numbers are easy to confuse because a team may name more substitutes than it is permitted to use. The final’s official rules also specified 90 minutes, with a penalty shoot-out if the scores were level after regulation time. Paris won 2–1 without needing extra time or penalties.