UPDATE NOV 2019
This post is out of date as of 2019 as powershell has been added to the primary repos. Just do a:
apt update && apt -y install powershell

And you will have powershell on your system.
Old Post
You may already be aware that you can safely add external repositories to your Kali Linux installation but you may not be aware that one of the many repositories available online includes one from Microsoft that includes PowerShell. The repository is for Debian but its packages install perfectly well on Kali, as we will show in this post.

Kali Linux

The process of installing PowerShell on Kali Linux initially involved adding an external Microsoft repository, downloading dependencies, and managing repository keys. However, as of November 2019, PowerShell can now be installed directly from the primary repositories using simple apt commands. PowerShell on Kali Linux facilitates various tasks including running reverse shells, demonstrating its versatility beyond Windows environments.

Installing PowerShell on Kali Linux