How to add Developer tab into Excel 2007 Ribbon?

 Click the Office Button;

 Click the Excel Option button at the bottom, then you will enter the Excel
Option window;
 Click the Popular button at the left;
 Under Top Option for Working with Excel, check the Show Developer tab in
the Ribbon option.
 Click Ok button to finish editing.

Figure 1: Add Developer Tab into Excel 2007 Ribbon

How to add Developer Tab into Excel 2010 and 2013 Ribbon:
 Click the File tab;
 Click the Options at the left to enter into Excel Option window;

 Click the Customize Ribbon at the left;

 At the right, select the Main Tabs from Customize The Ribbon drop down
box;
  Check the Developer item;
 Click the OK button to finish customizing.

HOW TO OPEN THE VBA ENVIRONMENT

You can access the VBA environment in Excel 2007 by opening the Microsoft Visual
Basic window.

First, be sure that the Developer tab is visible in the toolbar in Excel.

The Developer tab is the toolbar that has the buttons to open the VBA editor and create
Form/ActiveX Controls like buttons, checkboxes, etc.

To display the Developer tab, click on the Microsoft Office button   in the top left of
the Excel window and then click on the Excel Options button.
When the Excel Options window appears, click on the Popular option on the left. Select
the option called "Show Developer tab in the Ribbon". Then click on the OK button.
Select the Developer tab from the toolbar at the top of the screen. Then click on
the Visual Basic option in the Code group.
Now the Microsoft Visual Basic editor should appear and click on Insert -> Module.

Code:
 Public Function it_tds(Pension As Range) As String
Dim it As Currency, limit0 As Currency, limit10 As Currency, Limit20 As Currency, limit30 As Currency
limit0 = 300000 / 12
limit10 = 500000 / 12
Limit20 = 1000000 / 12
If Pension < limit0 Then
it = 0
ElseIf Pension < limit10 Then
it = (Pension - limit0) * 0.1
ElseIf Pension < Limit20 Then
it = (Pension - limit10) * 0.2 + (limit0 * 0.1)
Else
it = (Pension - Limit20) * 0.3 + (limit0 * 0.2) + (limit0 * 0.1)
End If
it_tds = Round(it, 2)
End Function

Enable Macros in Excel 2007:

 With an excel file opened click on the ‘Office’ button.
 Then click on ‘Excel Options’ (present at the bottom).
 Next select the ‘Trust Center’ > ‘Trust Center Settings’.

 In the trust centre settings click on the ‘Macro Settings’ .And from there you can choose the security level for
running macros.