The net ionic equation may be obtained from the reaction equation as follows:
HCl in solution is: H⁺ + Cl⁻
KOH in solution is: K⁺ + OH⁻
KCl in solution is: K⁺ + Cl⁻
H⁺ + Cl⁻ + K⁺ + OH⁻ → K⁺ + Cl⁻ + H₂O
Cancelling terms that are repeated on both sides,
H⁺ + OH⁻ → H₂O
This is the net ionic equation. Moreover, this equation holds true for all neutralization reactions.