It's only March, but here's your early leader, way ahead on points. It's outta the country of Moldova for Кошкин корм brand cat food. The idea is laughably stupid and the Photoshop work is simply horrendous (look at the cat's eyes). But, what clinches the DUMB for me is the "cat" on the cat's trunks.
Nice work Looma (the Kishinev ad agency).
The dumbest ad I've seen in seven years? Probably still this one.