Kotlin, compared to Java, seems to rely on packages model to a lesser degree (e.g. directories structure is not bound to packages). Instead, Kotlin offers internal visibility, which is designed for modular project architecture. Using it, you can encapsulate a part of your code inside a separate module.
So, on top level declarations you can use
privateto restrict visibility to the fileinternalto restrict visibility to the module
At this point, there is no other option for visibility restriction.