To create an Apple developer account you need to follow below mentioned steps:
1) Go to : http://developer.apple.com and click “Enroll Now”.
2) Click Continue.
3) Select option to “ Create New Apple ID ”
Steps To Create New Apple Account :
a) Click at Create Apple ID
b) Enter mandatory details and click at Create Apple ID
d) Click at Verification link from email send to your registered email ID and complete Registration process.
e) Now go to : http://developer.apple.com and Sign In with Apple ID and Password you created.
Select “Sign In ” in case you would like to use an existing Apple ID
4) Choose to sign up as an individual (left side of the screen) or as a company (right side of the screen).
Please note Choosing to register as a company will require longer process and also cost higher for Developer plans , see in this page Apple requirements from a company versus individual.
5) Now Check terms and conditions of Review Agreement and click at Continue Button.
6) Enter complete details on Tell Us about your self page , why are you developing and What other platform you develop for and Click at Register Button
7) Now you have created your Apple ID successfully.
8) Enter your Contact Information including Credit card billing address and click at Continue button.
9) Select a iOS developer program according to your need and click at continue.
10) Now review your Enrollment information and click at Submit button.
11) Check the box in order to agree to the Developer Agreement and click “I Agree”.
12) Please enter your Credit Card details and billing information and click “Continue”
13) Now you can pay for plan and Developer program will be purchased successfully.
14) Once plan will be purchased successfully you will get a confirmation email and you can login to http://developer.apple.com to publish you App.