Elf is rated PG-13 for fantasy violence, crude humor, and some suggestive content. It is a fun, family-friendly film with plenty of jokes and action to keep audiences of all ages entertained. However, there are a few moments of mild language and innuendo that might be too much for very young viewers. Overall, Elf is a heartwarming, holiday-themed comedy that is sure to bring laughs and joy to audiences of all ages.