Can I make an iOS build on Windows, or do I need a Mac?

Do I need a mac, can I build it in windows or could I use VirtualBox/Emulator?

you do need a mac and unity pro as far as i know. good luck

From Unity’s system requirements:

System requirements for Unity iOS

In addition to the general system

Only Unity OS X version supports iOS
as build platform

Xcode 4.3

I’ve seen a few reports of people managing to run Unity within VMWare, over the years, but I get the impression it’s pretty unstable.