[ru552]

The GP's question was about learning IOS dev. For that, you only need the Mac. There is a simulator built in to Mac dev tools so you don't have to have an iphone. The developer account also isn't needed to learn. You only need the $99/year account to publish apps to the app store.

[otachack]

I think you also need the dev account if you want to run apps on a physical phone, but it's been awhile since I tried.

[jeffreyrogers]

You can just use your Apple ID (I think that's what it's called), which is free. Some of the features are only available if you have the $99/year account.

[steve_taylor]

You can side-load builds onto your iPhone/iPad and they expire after a while (maybe 30 days).

[saagarjha]

7 days.