Launch the iTunes software on your computer and sign-out of your existing Apple ID. Choose Store in the menu and select Sign-out.
Next scroll to the bottom of the iTunes page, click Change Country and select one from the list for which you need an Apple ID. Alternatively, you may click the country’s flag to switch to the iTunes store of another region.
Now open the Apps Store inside iTunes, select any app that is free and click the Get button to download that App.
iTunes will now prompt you to enter your Apple ID and password. Do not enter your existing Apple ID. Instead, click the Create Apple ID button, agree to the terms & conditions, enter your email address & password and minimum age.
Proceed to the Payments screen and here you’ll see a new option that says NONE (see screenshot below). Select the None option, enter a dummy postal address and submit to create your new Apple ID that will be valid in the iTunes store of that country.