Humans are created in the image of God (Genesis 1:27). This means that the majority of our qualities somehow reflect God. Because of our sinful nature, however, certain of our qualities are skewed misrepresentations of the true nature of God. For instance, intellect is part of the character of God, but we can abuse intellect by making it into a god. Creativity is also part of the character of God, but we sometimes use it to promote sin or evil. Our sense of humor also comes from God. If He did not have a sense of humor, from where else would we get ours? That being said, God's humor may not always look like our humor. Sometimes we find things to be funny that in reality are not – such as crude or crass jokes or put-downs. But God is the creator of pure laughter and humor.
Does God have a sense of humor?
Proverbs 17:22 says, "A joyful heart is good medicine, but a crushed spirit dries up the bones." Psalm 126:1-2 depicts God as the giver of laughter: "When the Lord restored the fortunes of Zion, we were like those who dream. Then our mouth was filled with laughter, and our tongue with shouts of joy; then they said among the nations, 'The Lord has done great things for them.'" Laughter and joy are seen as positives in the Bible. If God had no sense of humor, this would not be the case.
Depending on the type of thing we find funny, we can also see God's sense of humor throughout the Bible. Some see the incident in 1 Samuel 5:1-5 as demonstrative of God's sense of humor. When the Philistines captured the Ark of the Covenant and placed it in the temple of their god Dagon, they later found their idol fallen face down in front of the Ark. They reset the god, but the following day found the idol facedown with its hands and head broken off. Others may appreciate God's sense of irony in the story of Jonah. The prophet did his best to run from God but was saved by the belly of a big fish. Others may find comic relief in the disciples, with whom many readily relate. For example, John's emphasis on the fact that he beat Peter to the empty tomb (John 20:3-8), Thomas' resignation to death in following Jesus to Lazarus' home (John 11:16), or Peter's gusto in much of what he did (John 13:9-10; John 21:7-11).
So, yes, God does have a sense of humor. However, in our own use of humor, we must exercise wisdom and discretion. While God appreciates laughter and has gifted us with it, He does not condone laughter at the expense of another or laughter over sinful things. We are told to think on things that are pleasing to the Lord (Philippians 4:8) and to encourage others (Hebrews 3:13; 1 Thessalonians 5:11). Our speech should be edifying, and therefore our humor should be as well.
How do I get the image of God as being angry out of my mind?
Joking - Is it a sin? What does the Bible say about jokes?
How can I come to really know God?
What does the Bible say about edification? Why is it so important for Christians?
Religiosity - What is it?
Truth about God