It varies for me.
Like, I don't mind blood, gore, adult language and sex, but I will say if it gets to the point with R-rated comedies where the jokes get too raunchy then it's just like "come on, now...".
There was one silly R-rated comedy movie where at one point, the two main characters get stuck inside a female elephant's ******, and the male elephant puts his ***** into her ****** and they suffer from having the ***** go back and forth against them as they mate, and it ends with a giant ejaculation and they're covered in semen. I just shook my head more than laughed just because the joke was so predictable and gross.