Allah Almighty is above his throne.

Allah, the Exalted, is above His throne, as explicitly stated in the Quran and authenticated hadiths.

Quran:

• "The Most Merciful [Allah] rose over the throne" (Taha: 5).

• Allah, it is He Who has created the heavens and the earth, and all that is between them in six days. Then He rose over (istawa) the Throne (in a manner that suits His Majesty). You (mankind) have none, besides Him, as a Wali (protector or helper) or an intercessor. Will you not then remember (or receive admonition)? (Sajdah : 4)

• Surely, your Lord is Allah Who created the heavens and the earth in six days and then rose over (istawa) the Throne (in a manner that suits His Majesty), disposing the affair of all things. (Yunus: 3)

Have you not seen that Allah knows whatsoever is in the heavens and whatsoever is on the earth?

There is no najwa (secret counsel) of three but He is their fourth (with His Knowledge, while He Himself is over the Throne, over the seventh heaven), - nor of five but He is their sixth (with His Knowledge), - nor of less than that or more but He is with them (with His Knowledge) wheresoever they may be. (Al Mujadalah : 7)

HADITH:

• Ibn 'Abbas reported that Allah's Messenger (may peace be upon him) used to supplicate during the time of trouble (in these words):

There is no god but Allah, the Great, the Tolerant, there is no god but Allah, the Lord of the Magnificent Throne There is no god but Allah, the Lord of the Heaven and the earth, the Lord of the Edifying Throne." Sahih Muslim 2730 a

• Narrated Ibn Abbas:

Allah's Messenger ﷺ used to say at the time of difficulty, "None has the right to be worshipped but Allah, the Majestic, the Most Forbearing. None has the right to be worshipped but Allah, the Lord of the Tremendous Throne. None has the right to be worshipped but Allah, the Lord of the Heavens and the Lord of the Honourable Throne. Sahih al-Bukhari 7431 

• It was narrated by al-Bukhaari (2581) that Abu Hurayrah (may Allaah be pleased with him) said: The Messenger of Allaah (peace and blessings of Allaah be upon him) said:

"In Paradise there are one hundred levels that Allaah has prepared for the mujaahideen who strive for the sake of Allaah. (The distance) between each two levels is like the distance between the heavens and the earth. When you ask of Allaah, ask Him for al-Firdaws for it is in the middle of Paradise and is the highest part of Paradise. Above it is the Throne of the Most Merciful and from it spring forth the rivers of Paradise.

• Narrated Mu'awiyah b. al-Hakam al-Sulami:

I said: Messenger of Allah ﷺ, I have a slave girl whom I slapped. This grieved the Messenger of Allah (ﷺ). I said to him: Should I not emancipate her? He said: Bring her to me. He said: Then I brought her. He asked: Where is Allah? She replied: In the heaven. He said: Who am I? She replied: You are the Messenger of Allah. He said: Emancipate her, she is a believer.

Sunan Abi Dawud 3282, Sahih Muslim 537 a