Kali Linux on m1 macbook

Virtual Box is a hypervisor. That is, it is an environment that can allow other Operating Systems to run inside.

Some Mac Users who are running BOTH MacOS AND Linux are using a hypervisor to run ABOVE both, which allows free and easy switching between the two environments.

https://en.wikipedia.org/wiki/VirtualBox

Setup is NON Trivial. You may need to be a devloper, or think like one, to get such a setup to work properly.

Your initial question implies you want to run VirtualBox INSIDE Kali Linux. Such a setup is possible, but may not be very useful.

What does Kali linux support or Virtual Box support say about your question regarding their products?

Maybe a question for VirtualBox.