Despite the fact that pirates are, by definition, thieves, the movie offers several positive messages about how parents should sacrifice for their children and how every being is worthy of being treated with kindness and respect.
Lots of sword fighting, some of which ends up in death but some of which stops just short of a kill. Also gun use and a brief explosion, and a pirate is punished by being sent on a longboat and then burned. A mermaid is captured and threatened with death; someone is poisoned, a man's throat is slit, and there are other scenes of swashbuckling and violence. But actual blood is minimal, and the body count isn't as high as in the other movies.
Captain Jack makes countless innuendos and jokes with double meanings. (A typical exchange: "What were you doing in a Spanish convent?"/"I thought it was a brothel -- honest mistake.") He whispers something presumably naughty to a woman who begins to swoon. Jack and Angelica dance and roll around on the floor, fighting and flirting. Random, rowdy pub patrons are briefly shown kissing (with one woman leading a man up the stairs), and two other couples kiss in more passionate exchanges
A couple of uses of "damn" and "my God," plus some pirate insults -- usually directed at Jack.
Nothing in the movie itself, but the Pirates franchise has loads of merchandising and toy deals, including LEGO sets, video and board games, costumes, and collectible figures.
Drinking, Drugs & Smoking
Fewer drunk-pirate scenes than in the previous movies, but there's still a good bit of drinking (rum, wine) and alcohol-related humor.