What is the net ionic equation for the reaction of hydrochloric acid with potassium hydroxide?

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.