The multifaceted nature of humour in film scripts has been examined through an integrated linguistic and cultural perspective in the article.A detailed analysis has been conducted within the frameworks of verbal humour theory, cognitive linguistics, translation studies, and intercultural communication in order to clarify how various linguistic mechanisms are employed in screenwriting to produce humorous effects.Different forms of wordplay, homonymy and polysemy, semantic shifts, register variation, and the rhythmic organisation of dialogue have been systematically investigated.Special attention has been paid to the ways in which linguistic economy, unexpected lexical choices, and the contrast between explicit statements and implied meanings are used to create humorous tension.Furthermore, the influence of cultural frameworks on both the production and perception of cinematic humour has been explored.It has been demonstrated that the success of humorous content is shaped by the audience's cultural background, shared knowledge, social norms, and interpretative expectations.In this context, particular focus has been placed on the challenges faced in audiovisual translation, where humour must be transferred and adapted for viewers belonging to different linguistic and cultural communities.The difficulties associated with translating wordplay, culture-specific references, social and political allusions, and register-based nuances have been analysed, and it has been shown that these elements often require creative reformulation or compensatory strategies to preserve the intended effect.Through the examination of examples drawn from films of various genres, it has been argued that humour in screenwriting functions as a complex intersection of language-specific structures, culturally embedded meaning systems, and communicative strategies.It has been demonstrated that this