Because human culture differs so greatly across the globe, there probably isn't anything that is universally found to be funny by even the majority of people in all cultures, though there may be some things that certain people are amused by fairly reliably, such as jokes that involve peril or easily recognizable mistakes. However, humor is such a subjective thing that it's unlikely that there really is anything that will be likely to make everyone laugh in spite of differences such as age, gender, national identity, cultural identity, class and education. There is some scientific effort devoted to studying humor, but most of this research seems to uncover differences rather than common threads.
Language differences may play a role in whether something is funny or not, but even when appropriately translated, some cultures will not find another culture's jokes funny. Sometimes, that's because jokes rely on cultural references that outsiders will not get, such as an American joke about a Harvard graduate talking to a Texan about grammar. Without understanding English grammar and stereotypes about the supposed gruffness of people from Texas and the supposed pomposity of an Ivy League graduate, a person will not understand what makes the joke funny, meaning that even many Americans will not "get it" when they hear this joke.