It has gotten a chuckle out of me now and again. Particularly on my first playthrough. It is pretty rare for me to audibly laugh at games though, so by my standards BG3's humor has been pretty solid.

My favorite moments:

1. Annoying the crap out of Mattis by making him flip the coin a dozen times.
2. Elbowing Astarion in the face when I caught him trying to snack on me.
3. Finding the bugbear and his lover in the barn.
4. The whole ordeal Gale puts you through the first time he dies.

Plus the general gameplay allows for some pretty funny shenanigans. I admit I did chuckle a bit when I chucked a halfling at his friends.