Abstract This article considers non-fragile guaranteed cost control problem for a class of uncertain neutral system with time-varying delays in both state and control input. Delay-dependent criteria are proposed to guarantee the robust stabilization of systems. Linear matrix inequality (LMI) optimization approach is used to solve the non-fragile guaranteed cost control problem. Non-fragile guaranteed cost control for unperturbed neutral system is considered in the first step. Robust non-fragile guaranteed cost control for uncertain neutral system is designed directly from the unperturbed condition. An efficient approach is proposed to design the non-fragile guaranteed cost control for uncertain neutral systems. LMI toolbox of Matlab is used to implement the proposed results. Finally, a numerical example is illustrated to show the usefulness of the proposed results.