You can create a paypal account anyway, but paypal allow you to use developer account (Testing account) for testing your transaction and introduce several method to use. PayPal give you another account (live account) for real transaction but don't let you to use that simply, namely you should pass several legal stage and show them your web site and don't forget you are Iranian !. for example maybe after 3 month you can't success to get permission from PayPal for using real transaction.