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On the File tab, select Options.
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On the Customize Ribbon tab, select the Developer checkbox in the list on the right.
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Select OK.
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On the Excel menu at the top of the screen, select Preferences and choose Ribbon & Toolbar.
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Under Main Tabs in the Customize the Ribbon pane, scroll down and select the Developer check box.
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Select Save.
The Developer tab isn't currently available in Excel for the web. You can, however, use the Developer tab in the Excel desktop app.
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To open the desktop app, at the top of the ribbon, select Editing > Open in Desktop App.
Don't have the Excel desktop app? Try or buy Microsoft 365.