Windows or Linux for development and why?

In my case windows cause of visual studio the best IDE

I use dual boot but force myself to use Linux. It forces me to use commands and learn some programming. Less games too.

@abdallahesam "best IDE"

Depends on what you are developing and your personal preference. If you are doing a lot of windows related stuff stick with windows. I programmed for 5 years on a windows machine (it was mostly Java tho). But for anything else I would suggest Linux or osx. Both have a better terminal support (with a lot of programs) and getting compiler chains going such a pain on Windows (with mingw) holy.

Honestly Unix-like systems are great IDEs (yes the whole system).

The OS usually comes with all the tools you'd ever need for debugging and editing code right from the comfort of your terminal. And some editors even let you use said features without ever leaving the editor.
The Unix approach of having many small specialised programs instead of one giant monolithic application is both great for performance and great in terms of personalising your workflow, since you can always just replace a program with another if it helps somehow.

Whatever keeps you in business.