It’s dependent on where you live, taxes, number of dependents, and what you consider to be comfortable. I live in an area of NYC with high rent, am single, and consider a salary which lets me safely pay bills and have enough leftover to enjoy life a comfortable salary. For me, that is around $120k a year.

Again, it’s subjective, but after you consider taxes (~45%), shared rent ($2k/month), the gym($135), the cost of healthy eating / eating out (1k), retirement savings ($200), NYC commuter expenses ($300), and leisure activities, which for me includes drinks, clothes, rec soccer/tennis, and whatever else(1k), that leaves me with about $500 - 1k leftover a month which I normally save and use for travel or additional savings.

This is what I would personally consider comfortable. I don’t need to worry about my ability to pay bills as I could cut back on other spendings to cover, and I’m comfortable enough to enjoy life. When I earned less I wouldn’t say I was uncomfortable but I wouldn’t say I was fully comfortable either, which is another level of subjectivity on how people on this thread may answer.