A neutral salt is formed in the reaction of neutralization between a strong acid and a strong base. For example, NaCl is a product of neutralization reaction between NaOH and HCl. Both, NaOH and HCl are strong. Hence NaCl is a neutral salt.

Another way to look at this is the following: a neutral salt is made of a cation, which is a Bronstead-Lowry acid of negligible strength (not an acid), and an anion, which is a Bronstead-Lowry base of negligible strenth (not a base). For example, Na⁺ has a negligible strength as an acid (not an acid). Cl^- has negligible strength as a base (not a base). Hence, NaCl is a neutral salt.