Unlike iOS, deploying your applications to Android devices is free and only requires a few changes in your device settings. A Google Play developer account has only a one-time fee of $25 and doesn't have to be renewed each year. However, just like iOS, you will need a Google Play account to develop in-app purchases, push notifications, or Google Play Game Services. I would recommend setting up an account ahead of time if you inevitably plan on submitting an app to Google Play or need to implement one of these features.
To register as a developer for Google Play, perform the following steps: