In Kali Linux 2016.2, Linux headers were not installed when build-essential package was installed. Linux-headers is need when installing VirtualBox guest additions. To install the headers, do: # apt install linux-headers-$(uname -r) This should apply to the following distribution as well: - Debian - Ubuntu and derivatives Reference(s): http://askubuntu.com/questions/75709/how-do-i-install-kernel-header-files
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