I don't believe a person's sense of humor can purely be based from where he/she is from, though it may be an influencing factor. Many other factors contribute to a person's sense of humor besides where they come from. Things like family, friends, school life, etc will/can play a part. And so does religion or even a lack of it.
A good example being as a Muslimah I find that joke pictured is in very poor taste simply because in Islam joking about our Prophets is considered a form of disbelief and a major sin.But of course some non Muslims may wonder why I am such a wet blanket in this case.
On the other hand though we are both born in Sri Lanka and Muslims, my husband and I have very different ideas of what is funny and what is not. Often I'd be LMHO whilst he stares at me with just a polite smile and vice versa.
For me the worst situ is when someone cracks a joke and you honestly don't find it funny. AWKWARD!