Do dogs have a sense of humor?

Answer:

No dogs do not laugh.

Another Answer:

It depends on how you define "laugh." Dogs have been recorded making a breathy pant that they make only in the presence of someone (animate, living) they have positive interactions with, and while playing. If the sound is recorded and played back for another dog, that dog will exhibit play behavior (play bowing, for example). It is, in other Words, a sound associated with fun and play.

They also have a wide grin, often with the tongue hanging out, made in pleasant situations (getting belly rubbed by a friend, for example).

Do they have jokes, find things funny? We don't know. We can't say that they do or don't. We can say that the same areas of the brain "light up" in scans in both humans and dogs (say, when seeing a familiar face with pleasant associations).

Their emotional lives are probably similar to ours, but not identical.

So the accurate answer is a combination of "we don't know" and "it depends."

Another Answer:

Wagging their tails is the same as giving a big smile or showing delight, and might sometimes be interpreted loosely as a laugh.