While setting up a new Gmail account at gmail.com, skip the phone number verification step if the option is available. Note that Gmail limits account creation without phone numbers, especially if multiple accounts have been registered from the same device or IP address, but this might still work on Android devices.

Start by visiting workspace.google.com/products/gmail/, click "Get started", and fill in your business details such as the name of your business, the number of employees, and your region. Follow the steps to set up your account.

To create a Gmail account for a business, you have two options: a free Gmail account with your business name (like [email protected]) or Google Workspace for a professional domain email ([email protected]). To make a professional Gmail free account, follow the standard signup process but choose a business-appropriate username. 

For a truly professional email, set up a Gmail account for a business through Google Workspace ($6/user/month), which provides custom domain emails with Gmail's interface, 30GB storage, and advanced admin controls. Business accounts also include enhanced security features and 24/7 support.