diff --git a/1907-count-salary-categories/1907-count-salary-categories.sql b/1907-count-salary-categories/1907-count-salary-categories.sql
new file mode 100644
index 0000000..cd22056
--- /dev/null
+++ b/1907-count-salary-categories/1907-count-salary-categories.sql
@@ -0,0 +1,15 @@
+# Write your MySQL query statement below
+
+SELECT category, COUNT(*) - 1 AS accounts_count
+FROM
+(SELECT
+CASE
+    WHEN income > 50000 THEN "High Salary"
+    WHEN income >= 20000 AND income <= 50000 THEN "Average Salary"
+    ELSE "Low Salary"
+END AS category
+FROM Accounts 
+UNION ALL
+SELECT *
+FROM (VALUES ROW("Low Salary"), ROW("Average Salary"), ROW("High Salary")) AccountsCategories (category)) AccountsCategoriesCount
+GROUP BY category
\ No newline at end of file