/usr/include/KF5/KIOWidgets/kio/ is in libkf5kio-dev 5.44.0-0ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/KF5/KIOWidgets/kio/accessmanager.h
/usr/include/KF5/KIOWidgets/kio/dndpopupmenuplugin.h
/usr/include/KF5/KIOWidgets/kio/dropjob.h
/usr/include/KF5/KIOWidgets/kio/fileundomanager.h
/usr/include/KF5/KIOWidgets/kio/jobuidelegate.h
/usr/include/KF5/KIOWidgets/kio/kurifiltersearchprovideractions.h
/usr/include/KF5/KIOWidgets/kio/openfilemanagerwindowjob.h
/usr/include/KF5/KIOWidgets/kio/paste.h
/usr/include/KF5/KIOWidgets/kio/pastejob.h
/usr/include/KF5/KIOWidgets/kio/pixmaploader.h
/usr/include/KF5/KIOWidgets/kio/previewjob.h
/usr/include/KF5/KIOWidgets/kio/renamedialog.h
/usr/include/KF5/KIOWidgets/kio/skipdialog.h
/usr/include/KF5/KIOWidgets/kio/sslui.h
/usr/include/KF5/KIOWidgets/kio/thumbcreator.h
/usr/include/KF5/KIOWidgets/kio/thumbsequencecreator.h