Based on a long-term supported Ubuntu release and featuring the latest KDE software and Plasma desktop environment, the KDE neon distribution uses a rolling release model where users do not have to download new ISO images or reinstall their systems.
However, every two years, the KDE neon devs rebase their distro on the latest Ubuntu LTS series. This week, KDE neon has been rebased on Ubuntu 24.04 LTS (Noble Numbat), which not only includes the latest security patches and software updates, but it also ships with a newer kernel for better hardware support.