The 46-year-old actor told the Mr Porter magazine The Journal that the "comedy one-upmanship" he shares with Aniston makes for a perfect relationship.
"Why would a man be intimidated by a funny woman?" he explained. "In a perfect world, a relationship is two people laughing together."
Theroux added he and Aniston don't always find the same things funny, saying the 48-year-old actress may have more "refined" sensibilities when it comes to humor.
"When it's not funny, she calls me out. She says, 'That's not funny,'" he said. "Of course she would allow a fart joke, but I think she actually has a more refined sense of humor than to crack a fart joke. I think she's funnier than that."
Theroux and Aniston married in August 2015 after meeting on the set of Wanderlust in 2011. The actor said their shared sense of humor has helped them navigate years of speculation about their relationship.
"If nothing else, I have a front-row seat to the insanity, to what makes this town so bananas," he said of public interest in their marriage.
"It's just not a part of me," the star added of the headlines. "There's this slightly insane person running around on the covers of tabloids who is mentally ill, clearly."
Theroux previously told Rhapsody magazine he considers Aniston an "ally" who has his "back" during tough times. He shared a new photo with Aniston while celebrating their second wedding anniversary Aug. 5.