Destroy Base is a shooting game that focuses on military engagements against terrorists and hostage-takers from a helicopter or flight perspective during various weather and combat scenarios. The player eliminates enemies, destroys buildings and saves hostages. In this hidden-view, first-person-shooter, the player's avatar and their weapon aren't shown onscreen. Instead, the view is a camera perspective of the target area on a grid located below the hidden shooter.
The player initially receives a 9 mm pistol. After a successful mission, they receive money to upgrade their gun. Upgrade options include a 9 mm Killer Gun, 4.6 mm Rapid - Fire, 5.56 mm Assault Rifle, 5.56 mm M614, 7.62 mm Destroyer, 7.62 mm Exterminator and Null Burning Blaster. They can triple the amount of money they receive at the end of a mission with a X3 multiplier if they watch an advertisement.
Destroy Base doesn't require the player to destroy the entire base. The game displays targets, such as a specific number of enemy soldiers or associated machinery, as icons near the upper left corner. It also provides various helpful objects, including red barrels that the player can use to blow up the enemy. A damage meter at the top of the screen displays a red bar to show the amount of the player's health remaining during a specific mission.