Parity–time ($\mathcal{PT}$) symmetric lattices have been widely studied in controlling the flow of waves, and recently, moiré superlattices, connecting the periodic and non-periodic potentials, have been introduced for exploring unconventional physical properties in physics, while the combination of both and nonlinear waves therein remains unclear. Here, we report a theoretical survey of nonlinear wave localizations in $\mathcal{PT}$ symmetric moiré optical lattices, with the aim of revealing localized gap modes of different types and their stabilization mechanism. We uncover the formation, properties, and dynamics of fundamental and higher-order gap solitons as well as vortical ones with topological charge, all residing in the finite bandgaps of the underlying linear-Bloch wave spectrum. The stability regions of localized gap modes are inspected in two numerical ways: linear-stability analysis and direct perturbance simulations. Our results provide an insightful understanding of soliton physics in combined versatile platforms of $\mathcal{PT}$ symmetric systems and moiré patterns.