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One of the psychological problems experienced by the elderly is vulnerable to depression. Depression is present because of pressure which results in a decrease in daily functioning which speeds up death and suicide. One of the therapies to reduce depression in the elderly is laughing yoga. The aim of this study was to identify of laughing yoga in decreasing the depression level on elderly in the Taman Jepun Community Denpasar. This study employed pre experimental design with one-group pre test – post test design and conducted on March, 18th – April, 18th 2019. The population of this study was elderly in the Taman Jepun Community Denpasar who were depressed with a total sample of 20 respondents. Sample were selected by using purposive sampling. The data were collected by using questionnaire of Geriatric Depressin Scale and analyzed by using Wilcoxon Sign Rank Test. Statistic test showed that laughing yoga was effective in decreasing the depression level (Md pre intervention = 7.50 And Md post intervention = 4.00, p < 0.001, α < 0.05). Based on the result study that laughing yoga is effective in decreasing the depression level on elderly in the Taman Jepun Community Denpasar. It is recommended to elderly who are depressed to do laughing yoga regularly.