How to open iOS Developer Account through Apple
To be able to create apps for the hundreds of millions of iOS users you will need to first join Apple's iOS developer program. Joining this program allows you to obtain beta OS releases and distribute your app. In this article we explain the first step which is how to join this program. Note that this costs $99 per year.
Go to Apple Developer Site and click 'Continue'.
You can either sign up as an 'Individual' or a 'Company'
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Choose the 'iOS Developer Program' Software and click 'Continue'.
Review your payment and company information for accuracy.
This is a required step: Read the 'License Agreement' and check 'I Agree' to continue.
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Apple will send you a confirmation email within 24 hrs that your account is activated. Now you are ready to begin.