Download Nessus 5.0 or higher from http://www.tenable.com/products/nessus/select-your-operating-system.
Select 32bit or 64 bit Debian packages as per you Operating System. Read agreement of terms & condition and if acceptable agree to the statement by hit on Agree button. Remember the location where the Nessus’s .deb file is downloaded to as it will be needed to complete installation.
Installing Nessus On Kali Linux
Follow the given instructions: