Batman's first comic is "Detective Comics" No. 27, which was released in 1939. At the time, the comic went for a paltry 10 cents, but now even slightly worn copies of the famous comic have an immense worth, all things considered (via Dave & Adam's Card World). The Certified Guaranty Company, which is a third-party company that grades comic book value, has graded 59 copies of "Detective Comics" No. 27, and the five highest sales of the comic range from $492,938 at the low end to $1,075,000 at the high end.
However, these sales were in the early 2010s, and the value of "Detective Comics" No. 27 has only gone up further. The CGC uses a 10-point scale that grades comic books anywhere from poor to "gem mint" (via MyComicShop). Currently, the highest CGC-rated "Detective Comics" No. 27 has a rating of a Near Mint 9.4, and it is expected to go for around $3.5 million if it ever goes up for sale, and even low-quality and unrestored versions can go for around $150,000 to $200,000 (via Quality Comix). It seems, then, if fans want to snag this vaunted comic, they'll need to have as much money as Bruce Wayne himself.