"The maximum number of free accounts have been activated on this iPhone" or, "This iPhone has been used to create too many new Apple IDs" message is discussed in the support document "If you see a Could Not Create Apple ID or Could Not Set Up iCloud message." Click on this link --> https://support.apple.com/HT210743
This message generally "means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year." See the recommendations in the link on alternative methods for setting up iCloud accounts, e.g. on a computer, or contact Apple Support:
Click here --> https://support.apple.com/choose-country-region/ Select an option and keep on working your way down the menu until you get to one saying your "topic isn't listed". This will present you with support by chat or telephone call.
Worldwide iTunes support - https://support.apple.com/country-selector/itunes