Kali Linux is an open-source distribution based on Debian. It was earlier known as BackTrackLinux. Kali Linus is basically a software application operating in the “Unity” environment. It comes with advanced penetration testing, i.e., around a staggering number of 600 penetration tools. It is well known for its excellent security features.
Ubuntu is a Linux operating system that is also based on Debian. It is free, open-source software developed by canonical. It comes with a GNU Network Object Model Environment (GNOME) or the GNU Server External Software Framework. It is available in many versions such as Edubuntu, Ubuntu Studio and Ubuntu Networking Systems. It is commonly used for educational needs.

Here are the Differences Between Kali Linux and Ubuntu
Purpose
Kali Linux is primarily meant for security. It comes with Digital Forensics and Reverse Engineering. Along with security auditing, it also comes with several tools that [….]