This is the sort of review that I wished I could find (and couldn't) while I was making up my mind as to whether or not to take my younger kids.
We saw it last night. Based on what I could glean from reviews, I took my younger kids as well (ages 7 and 11), "prepping" the 7yo beforehand.
We liked it. It starts well, gets very complicated and feels a bit long towards the middle, and has an amazing last 45-60 minutes. We laughed and gasped, and generally enjoyed the movie.
As with the first two, be sure to stay past the credits.
When we rent the DVD, we'll turn on the subtitles. Between the dialects and the noise, we lost a lot; plus, I think the plot just gets a bit convoluted.
So what about my youngers? Every family's standards vary, of course, and I'm sure some will disapprove of mine. The movie has a lot of action-type violence, but the vast majority is very quick or distant and fleeting. You get the feel of great violence without many lingering, exploitive closeups.
We covered the 7yo's eyes for a tight-framed scene towards the end when Davy Jones is face to face with a very unpleasant character from the second movie, and dispatches him. That's enough to warn you, without giving spoilers. It's maybe 10-15 seconds.
I caught no foul language, and one sexual allusion that will sail over the heads of youngers.
So, my opinion? Your mileage will vary, but if your kids have already seen the first two, and if you censor none or very little of them, this should be fine. From what age on? That's your call, parents. My impression on one viewing was that there was less yuckiness than the second, with its Davy Jones crewmen. They're here again, but for the most part they're more in the background. Well, with one very unpleasant hallucinated exception involving Jack Sparrow.
My 7yo, who is not at all above being scared by some movie elements, laughed and had fun and ended up (literally) giving the movie two thumb's up.
Johnny Depp's a lot of fun, the other main protagonists are all really in great form, and action and affects are breath-taking.
I actually feel sympathy for Orlando Bloom, though. I think the young lad was blessed with two huge lead roles (Legolas and Will Turner), but he just doesn't have a lot to give. He's physically not heroic-looking, and his acting is... adequate for limited roles. (Contrast Johnny Depp, physically similar, but a very gifted actor.) Other actors would do a lot to get Bloom' s opportunities. With LOTR and Pirates over (if Pirates is over), I'm not sure how many big films will fall into his lap.
So, if we're grading, I suppose on one viewing I'd give Pirates 3 about an A-. Which ain't bad.