The main objective of this study was to examine the effect of psychological distance from the main character in the joke on the assessment of humorousness of a joke. Participants included 307 students, of which 231 (75.2%) were female. The questionnaire consisted of questions about basic demographic information, five jokes, five questions about each joke and a semantic differential scale which examined the attitude towards the group the jokes were about. Respondents were divided into two experimental groups in which they read jokes about politicians or police officers, and a control group in which they read jokes that provided information only about the name of the main character. The results did not show statistically significant effect of psychological distance on the humor assessment. When respondents were divided according to whether they had a positive or negative attitude towards the group the jokes were about, respondents who had a positive attitude about police officers assessed jokes to be significantly funnier than those who had negative attitude about that group. As for the correlations between some of the characteristics of the jokes, correlation between humor assessment and predictability of the joke was weak and negative, and assessment of tastelessness was significantly correlated with humor assessment in a way that less tasteful jokes were estimated less funny. There was no statistically significant difference between men and women in humor assessment.