It looks like you need to purchase the Apple Developers license in order to even test your app on a real device. You can of course use the emulator with XCode but it isn't quite the same.
It is a shame Apple have done this. So, to even test your app you need to spend $99 a year. And if you want to release on Mac's as well as iOS devices you need to spend an additional $99 a year for that privilege! After a year if you want your apps to be still available on the store you need to pay again.
My advice... create for Android first for a one-time $25 joining fee. Then you can make and sell as many apps as you like. Once you have a few under your belt you can decide whether it is worth paying the Apple fees and release them all in one go (or over a short period of time). You stand a much better chance of recouping your money that way.

Chart data provided with kind permission from
ELSPA