Currently on MSO 145 questions are tagged with fun tag. They are very funny and I love to read them.
Many of questions are old. So currently is fun allowed on MSO?
If yes, what are etiquettes to write fun questions?
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Fun is certainly allowed on MSO, but only if it is in context of an on-topic, constructive question.
Basically, fun-for-fun-sake is non-constructive and off-topic.
I've been known to use humour from time to time. Really! I know, I usually sound like a serious dolt, but I have not been above tongue-in-cheek language in posts:
Note that the above are mostly actual on-topic questions and answers, I kept the fun to side-jokes instead. Most of the fun here on MSO we keep fun to the comments.
Using humour to improve the readability of a post or to help make your point while writing a serious question or a serious answer is acceptable, and if done well can be given a fair amount of latitude, but asking 'funny' questions for the sake of it is frowned upon on the main Stack Exchange sites, at least.