To be clear, you can sideload to a device without paying, but you still can't use all the features. If you want to make an app that uses App Groups, for example, you have to have a paid account. There's no way to even test it without paying your annual Software Development Tax.
I don't understand why this has been downvoted so aggressively. I didn't say anything inaccurate. You can't develop an app that uses App Groups without a paid developer program account. You can't even test such an app locally on a simulator without a paid account.