The emergence of the mobility edge (ME) has been recognized as an important characteristic of Anderson localization. The difficulty in understanding the physics of the MEs in three-dimensional (3D) systems from a microscopic picture promotes discovering of models with the exact MEs in lower-dimensional systems. While most of previous studies concern on the one-dimensional (1D) quasiperiodic systems, the analytic results that allow for an accurate understanding of two-dimensional (2D) cases are rare. In this Letter, we disclose an exactly solvable 2D quasicrystal model with parity-time ($mathcal{PT}$) symmetry displaying exact MEs. In the thermodynamic limit, we unveil that the extended-localized transition point, observed at the $mathcal{PT}$ symmetry breaking point, is of topological nature characterized by a hidden winding number defined in the dual space. The 2D non-Hermitian quasicrystal model can be realized in the coupling waveguide platform, and the localization features can be detected by the excitation dynamics.
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