You can create paypal account to follow below steps.

Create New App

To create a REST API app:

  1. Log in to https://developer.paypal.com and click the Applications tab.
  2. On the My Apps page, click Create App

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3.On the Create New App page, provide an app name.

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4.Click Create App, and then review the information displayed about your app

Sandbox Tab

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Live Tab

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You must put in the data obtained to the following screen.

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