Humour discourse and its mechanisms of working has been constantly presented within several instances of quotidian life nowadays (pedagogical methods should be fun, most of the advertising invests in a humorous approach, political manifestations should have good humour involved, amidst many others) and in the last decades the so-called "politically incorrect humour" gained featured and has generated numerous discussions about it, such as: the limits or restrictions that humour should have to follow; what could be considered humorous or not; and the conflicts between that type of humour and the political correctness, which can be comprehend both as a extreme policy of language, thoughts and behaviours or as something necessary to proceed a normalisation on the public sphere. From these questions, I sought to reflect what politically incorrect humour is about and its dialectical possibilities of producing meanings and ability of reinforcing or attacking the current order. Once humour is composed by contradictions (can be at the same time: universal and particular, reactionary and revolutionary, etc.), I present the politically incorrect humour torn between two poles (critical and uncritical) formalising common features and consequences of both possibilities to think critically about how politically incorrect humour can impact into the mode we subjectify and relate with the others and the world.