You’ll need a Microsoft account to create an Xbox account. A Microsoft account is not the same thing as an Xbox account, although you can use the same email address for both.
Microsoft account creation
Go to the official site of Xbox and click the Sign in button (in the upper-right corner of the site). You can also open this link to directly open the login page.
Click the "Create one!" button.
Continue the registration by creating a password, and entering name details, and birthday data for your new account.
Verify the email address you used (the verification number will be sent to your email address).
Once you’ve completed the verification, you’ll be the owner of a new Microsoft account and can sign in to Xbox.
Xbox account creation
Go to the official site of Xbox and click the Sign in button (in the upper-right corner of the site). You can also open this link to directly open the login page.
Sign in with the email address that was used to create your Microsoft account.
Follow the on-screen instructions to complete the setup of your Xbox account.