STEP 1: 
Open iTunes from your computer. If you don't have iTunes installed, you may want to follow  this link  to download iTunes on your Computer

STEP 2:
Make sure you are not signed in to any iTunes account.
Click on App Store



STEP 3:
From the right column, scroll down to TOP FREE APPS and select any FREE app. This process will not work unless you  choose a FREE app.



STEP 4:
From the App you have selected, click on Free



STEP 5:
A pop-up window will appear prompting you to sign-in, or create a new account
Click on Create Apple ID



STEP 6:
Click Continue



STEP 7:
Seen from the image below, click on "Country, click here" to change your iTunes country


and select the country you wish to set your free iTunes account (e.g. United States, or UK account)



STEP 8:
Fill in your credentials


STEP 9:
i. Select None* for Payment Options
ii. Fill-in your billing address, use Google Map to help you generate a valid address
iii. After the billing information has been filled, click on Create Apple ID

*If you do not see the None option, go back to Step 3, and select another free app to download


STEP 10:
Log in to your email account to active/verify your new free iTunes account, and done!