Literature on humour translation is not extensive. According to the author, it is difficult to compare ST and TT humour without any reference to a more explicit descriptive framework of humour per se. This article mainly presents a functional, though still tentative taxonomy for the description of humour in screen comedy. The humour analysis draws on the concepts of incongruity and superiority and argues that, when redefined, these notions do not represent incompatible views on humour but always refer to each other in very specific ways, thus contributing to a more complete description of the phenomenon. While the main part of the paper is concerned with rendering humour describable, at the end the author briefly demonstrates that the methodology does serve translational analysis. To that end, he investigates sequences taken from the films The Naked Gun and A Fish Called Wanda and the former film’s French and Spanish dubbed versions.