Biblical Unitarians generally practice believer's baptism by full immersion as an act of obedience associated with conversion and entry into the covenant community. Baptism is regarded as important — many hold it to be necessary for salvation, following Acts 2:38 — but is understood as a symbol and seal of faith rather than as a sacrament that automatically conveys grace. Infant baptism is rejected as lacking New Testament warrant.

The Lord's Supper (breaking of bread) is observed as a memorial of Christ's death, consistent with 1 Corinthians 11:23-26. The frequency varies among communities. The elements are understood symbolically — there is no doctrine of Real Presence, transubstantiation, or consubstantiation. The Lord's Supper is a remembrance and proclamation of Christ's death until his return.

Biblical Unitarians reject the Catholic sacramental system as an unbiblical overlay on the simple observances of the New Testament church. Their approach to both baptism and the Lord's Supper is broadly evangelical in its anti-sacramentalism while retaining a high view of the importance of both practices for the life of the Christian community.