The Universal Church of the Kingdom of God is structured as a highly centralized denomination with strong episcopal authority. Edir Macedo, the founder and presiding bishop, stands at the apex of institutional authority and doctrine. Below him is a hierarchical structure of bishops, pastors, and subordinate leaders. Decisions flow from the top down, and local congregations (temples) operate under the oversight and authority of appointed pastoral leadership accountable to the bishop.

The UCKG's authority structure reflects a conviction that strong, centralized leadership is necessary for doctrinal purity, institutional efficiency, and effective spiritual warfare. The bishop and senior leadership are understood as standing in a line of apostolic authority and spiritual responsibility. Their teaching and decisions are expected to be respected and obeyed by the membership. This hierarchical model differs from more democratic or congregational church structures.

Doctrinal authority is understood as residing in Scripture but also in the apostolic leadership and teachings of the church. The word of the bishop and senior leaders carries significant weight; they are understood as having received special insight and authority from God. This combination of scriptural authority with strong institutional and personal leadership distinguishes the UCKG and contributes to its cohesion and rapid growth.