Hmm, it's strange but no one answer the question properly. I've been investigating, here's the formula:
Frame length (in ms) = (samples per frame / sample rate (in hz)) * 1000
The typical MP3 (an MPEG Layer III, version 1) has 1152 samples per frame and the sample rate is (commonly) 44100 hz. So (1152 / 44100) * 1000 = 26,122449 ms per frame.
Notice the frame length (time) does not depend on the bitrate.
More info: http://www.mp3-converter.com/mp3codec/frames.htm