Introduction. The article is devoted to the general theoretic analysis of legal category “privilege”. The author proposes and argues the hypothesis of the perception of privilege as a form of legal advantage different from such types of this system as courtesy and immunity. The work presents essential and substantial consideration of legal privilege from the point of view of the doctrine of law, historical and modern legislation, as well as law enforcement practice. The aim is to form a view of privilege as a form of improving the legal situation of individual entities with special legal status; to propose its definition. Methodology. Historical learning style, empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic. Specific scientific methods: technical approach, method of interpretation of legal norms. Results. Analysis of doctrinal sources of Russian and foreign law, historical monuments of jurisprudence, modern normative legal acts and law enforcement practice has shown thatthe category of privilege is often mixed with other legal means, having an incentive or rewarding character. On the basis of the establishment of similarity and distinction elements between privilege, courtesy and immunity, aspects of their interaction and existing contradictions, the author proves the independent categorical nature of privilege, identifies its specific features, which differ from related legal phenomena. Conclusion. In both legal science (theoretical and sectoral) and the system of legislation, it is necessary to clearly distinguish the understanding and application of the legal category “privilege” by means of: establishing legal definition, unification and specifying the provisions of normative acts using backing, incentive and rewarding instrumentarium; achieving the justifiable use of evaluation categories giving the right to the privilege. The actions taken should contribute not only to improving the efficiency of public relations regulation due to the legal advantages system, but also to reducing the corruption risks associated with the granting of such “on top of ” rights, diminishing administrative barriers on receipt and realization.