One sex scene. Nothing very explicit is revealed.

Some cleavage here and there.

Really the gore is when the sin eater is eating people's sins and we see the inside of his body. Although this only comes in flashes and is brief it is quite gory.

Besides that its very low R-rated gore.

However the violence is a bit disturbing.

A guy crashes through a windshield. We see a trickle of blood from his mouth. He then rots away a bit.

A guy gets nailed to the wall by thick nails.

Guys slip and fall to their death.

A guy falls into water but can't get out because there's grates above him. Another guy finally manages to get one open.

Two people are hung by a contraption; one of which is saved.

A guy chases after and kills a lady (we don't see it happen, we hear glass breaking, a shriek as we black out). Another guy finds her later bloodied.

A guy is killed off screen (we hear groaning/shouting and see a glow behind the door).

Another guy stabs a guy to death.

A guy shouts in agony and his chest crunches in.

+4 F-words, plus several other milder ones.

Very low R-Rated language.

A few scenes of drinking and smoking.

Some spirit looking like children turn into some bats. Several people's sins are seen sucked out of their bodies. This can be very quite disturbing for young and/or squeamish viewers.

Above from violence that's considered disturbing: Two people are hung, although one is rescued.

Thick nails fly at a guy and nail him to a wall.

A guy gets trapped in a water grate and frantically tries to get out. Another guy tries to help him and finally manages to rescue him. This scene lasts awhile.