https://www.bbc.com/future/article/20220323-the-jokes-that-have-made-people-laugh-for-thousands-of-years

National Public Radio (NPR) in the US suggested in 2016 that the oldest recorded joke is from Bronze Age Sumeria (an early Mesopotamian civilisation dating 3300-1200BC). The joke goes: “What has never happened since time immemorial? A young wife has not farted on her husband’s lap.”