Depends on the programming language you are using. I will give two simple examples.
In Command Prompt and when creating a batch file, you declare a variable by entering the "set" command. You can use different switches to change the type of variable you are declaring.
/p makes the variable able to accept user input.
/a makes the variable a numerical expression.
In Python, you declare a variable just by stating the name of the variable and its value.
x = value.
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