Humour plays a significant role in everyday interactions. Individuals perceive humour differently and experience various emotions,from exaltation to umbrage. Therefore, providing humorous communication in customer service is challenging. The aim of this study was to investigate the perception of humour in a tourism customer service context. In the first part of the study, representatives of Estonian tourism companies were asked their opinions about using humour in communication with their clients. They provided examples of the use of humour in customer service situations, which were then evaluated by potential tourists in the second part of the study. The results of the evaluation were analysed in relation to the respondents’sense of humour. The findings were discussed in line withthe four implicatures of humour