Abstract
Non-Hermitian Hamiltonians possessing a discrete real spectrum motivated a remarkable research activity in quantum physics and new insights have emerged. In this paper we formulate concepts of statistical thermodynamics for systems described by non-Hermitian Hamiltonians with real eigenvalues. We mainly focus on the case where the energy and another observable are the conserved quantities. The notion of entropy and entropy inequalities are central in our approach, which treats equilibrium thermodynamics.