The stronger scenes depict prolonged and explicit sexual activities including foreplay between couples.

The scenes also include depictions of 'BDSM' practices where the partner being chained with pain is inflicted with a whip or chain. These sexual activities which begin as consensual degenerate into sexual violence as more pain is inflicted on the partners.

There are no breasts or full frontal nudity. There are bare buttocks but only the top half shown.

'The Gigolo 2' revolves around 2 couples who are friends and involved in prostitution. When one of the couple is killed after they are engaged to service a rich couple with bizarre sexual interests, their friends decide to avenge them.