Create Apple ID account (iTunes Account) on iPhone, iPad, and iPod touch without a credit card

1. Open the App Store on your device. 
2. Find a free application on the App Store.
3. Important: Before proceeding to the next step, you must purchase the free application by tapping Free.  

4.  Tap Create New Account.
5. You'll need to read and agree to the iTunes Store Terms & Conditions. Tap Agree located at the bottom of the page to continue.
6. Choose your country, then tap Done.

7. Enter your email address, security question, birthday, and create your password. Tap Next.
8. Select None as your payment option.

9. Continue to fill out the required email, address, and phone number fields. Tap Next.
10. You'll then see a screen that says "Verify your Account." Tap Done and check your email for a verification email from iTunes Store.

11. Open the email and click the link enclosed in the email to activate your account. 
12. Once you tap the link, the App Store should automatically open and then prompt you to sign in with your account name and password.
13. Tap Sign In then when prompted and then tap Use Existing Account.

14. You'll then see a Congratulations screen. Tap Done to be taken to the App Store home page.