There are many wipeable matt emulsions that claim to be kitchen friendly and in my experience not all are as friendly as the claim. When looking for a matt emulsion to decorate a kitchen there are some simple questions that you the customer should consider first, such as how and who is going to use the space and what is the likelihood that the surfaces will need regular cleaning.
If the surface that is to be painted matt is in a high traffic area, durability is a key requirement, whereas if the surface is seldom touched aesthetics may be the priority.
On the whole a good brand Vinyl Matt has very good durability qualities and are wipeable, however they have a slight sheen and will soften if scrubbed too vigorously.
Some true Matt emulsions with 5% sheens and lower can be more resilient than Vinyl Matt and several come to mind, Little Greene Intelligent Matt also Dulux Durable Flat Matt and Crown Clean Extreme, all these paints are perfect for high traffic areas and can be easily cleaned without damaging the paints surface.
Other true matt emulsions than can be used in kitchens but which are less durable and harder to clean without paint film damage are Farrow & Ball Modern Emulsion, Fired Earth Matt Emulsion and Paint Library Matt Emulsion, aesthetically the surface of these paints appear softer (Chalkier) than those mentioned previously and are therefore arguably truer Matt.