How can I create new Apple ID my iPhone has been disabled from creating new Apple ID

See -> If you see a Could Not Create Apple ID or Could Not Set Up iCloud message

If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - Apple Support

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• If you see a Could Not Create Apple ID message, it means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year.

• What should you do?

If you have another iPhone, iPad, iPod touch, or Mac, you can try setting up iCloud with your Apple ID on that device. Sign in with your Apple ID, then follow the onscreen steps to start using iCloud. 

Or, if you already have an Apple ID set up with iCloud, sign in with that Apple ID instead. 

If you still need to set up iCloud with this Apple ID, contact Apple Support for help. 

Your Apple ID is the personal account you use with all Apple products and services. It includes the email address and password you use to sign in, as well as the contact, payment, and security details that you use with Apple.

❗️ You can’t merge multiple Apple ID accounts.