Shock Rating
R
If you love the f-word, you're going to love this movie. It doesn't have as many as South Park: Bigger, Longer, and Uncut or Reservoir Dogs...but it has a lot of f-bombs just the same.
One of the most famous scenes basically involves each of the five suspects reciting an f-word laden line as they stand in the police lineup. It's guaranteed to warm the heart of any profanity lover.
Also, there's a decent amount of violence—the criminals cap Saul Berg and his guards, and later blast the two guys who are protecting Kobayashi. Finally, in the boat-assault sequence, there's a ton of violence, and only Verbal and Arkosh Kovash survive.
Additionally, we see the stream of Keyser Söze's pee. Does that help earn a movie an R-rating? Probably. We've never seen Simba or Bambi take a wee on film, so we figure that kind of urine-related imagery is not for the G-rated crowd.