The New Apostolic Church recognizes three sacraments: Holy Baptism, Holy Sealing, and Holy Communion. Each is understood as a means of grace through which God imparts spiritual blessing to the participant. The three sacraments work together to effect salvation and spiritual perfection.

Holy Baptism is the initial sacrament in which a person, through water baptism and the invocation of the Trinity, is incorporated into the church and forgiven of sin. Holy Sealing is the distinctive NAC sacrament in which an ordained Apostle lays hands on a baptized believer, imparting the Holy Spirit. Without Holy Sealing, a baptized person is not understood to have received the full gift of the Holy Spirit. Holy Communion (the Lord's Supper) is celebrated regularly and is understood as a means of grace through which believers are nourished spiritually and united with Christ and one another.

What makes NAC sacramentology distinctive and controversial is its teaching that these sacraments can be administered on behalf of the departed. A living believer can stand as a proxy to receive Holy Sealing on behalf of a deceased person, and through this sacramental action, the departed soul is believed to receive the grace of the Holy Spirit and to attain spiritual perfection. This practice is unique to the NAC and reflects its belief in the communion of saints and the continuing efficacy of apostolic ministry.