How to add the Developer tab in Excel
    Excel
    
      2016
      
    
  
  
  
  
  
    You should display the Developer tab when you want to write macros, run macros that you previously
            recorded, or create applications to use with Microsoft Office programs. Do the following:
  
  1. To open the Excel Options dialog box, do one of the following:
- On the File tab, click the Options button:
                      
- Right-click in any tab (ribbon) and choose Customize the Ribbon... in the popup menu:
                      
2. In the Excel Options dialog box, on the Customize Ribbon tab, in the left column, check the Developer tab:
 
            3. Click OK.
For more details, see Creating Your Own Menu.
See also this tip in French: Afficher l'onglet Développeur dans Excel.
 
    