The OP asks specifically about Hell. While the idea that the dead go somewhere is quite old and found in many cultures the idea of hell can be traced back to Zoroastrianism.
[div class="excerpt" style="background-color:#dcdcdc; padding-bottom:5px; border:1px solid #bfbfbf; border-bottom:none; border-radius:0.4615em 0.4615em 0em 0em; box-shadow:3px 3px 3px #999999;"]http://en.wikipedia.org/wiki/Zoroastrianism#Principal_beliefs[div class="excerpt" style="background-color:#f0f0f0; border:1px solid #bfbfbf; border-top:none; border-radius:0em 0em 0.4615em 0.4615em; box-shadow:3px 3px 3px #999999;"]Achaemenid era (648–330 BCE) Zoroastrianism developed the abstract concepts of heaven and hell, as well as personal and final judgment, all of which are only alluded to in the Gathas. Yasna 19, which has only survived in a Sassanid era ([–650 CE] Zend commentary on the Ahuna Vairya invocation), prescribes a Path to Judgment known as the Chinvat Peretum or Chinvat bridge (cf: As-Sirāt in Islam), which all souls had to cross, and judgment (over thoughts, words, and deeds performed during a lifetime) was passed as they were doing so. However, the Zoroastrian personal judgment is not final. At the end of time, when evil is finally defeated, all souls will be ultimately reunited with their Fravashi. Thus, Zoroastrianism can be said to be a universalist religion with respect to salvation.
This is the earliest concept of hell as we know it. Though the concept of tartarus is similar and almost as old. The Ancient egyptians also had a destroyer who would punish you and then annihilate your soul (no eternal life for the spirit).
I guess it depends on what the OP meant by hell.
http://en.wikipedia.org/wiki/Hell#Religion.2C_mythology.2C_and_folklore
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