Developer Option

Most devices you go to settings, find build number and rapidly tap it until you get a popup telling you that is enabled...
Then you go back to settings and it should be there.
 
Justa a quick add: go to settings > About phone (usually last menu) > find build number, tap tap tap.....
 
Go to about phone in settings, find build number, tap that until developer options is enabled
 
Settings~About phone(the last option)~tap build number 7 times you will see a pop up that says developer options enabled
 

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