Non-equilibrium thermodynamics is a branch of thermodynamics that deals with physical systems that are not in thermodynamic equilibrium but can be described in terms of macroscopic quantities (non-equilibrium state variables) that represent an extrapolation of the variables used to specify the system in thermodynamic equilibrium. Non-equilibrium thermodynamics is concerned with transport processes and with the rates of chemical reactions.

Almost all systems found in nature are not in thermodynamic equilibrium, for they are changing or can be triggered to change over time, and are continuously and discontinuously subject to flux of matter and energy to and from other systems and to chemical reactions. Many systems and processes can, however, be considered to be in equilibrium locally, thus allowing description by currently known equilibrium thermodynamics. Nevertheless, some natural systems and processes remain beyond the scope of equilibrium thermodynamic methods due to the existence of non variational dynamics, where the concept of free energy is lost.

The thermodynamic study of non-equilibrium systems requires more general concepts than are dealt with by equilibrium thermodynamics. One fundamental difference between equilibrium thermodynamics and non-equilibrium thermodynamics lies in the behaviour of inhomogeneous systems, which require for their study knowledge of rates of reaction which are not considered in equilibrium thermodynamics of homogeneous systems. This is discussed below. Another fundamental and very important difference is the difficulty, in defining entropy at an instant of time in macroscopic terms for systems not in thermodynamic equilibrium. However, it can be done locally, and the macroscopic entropy will then be given by the integral of the locally defined entropy density. It has been found that many systems far outside global equilibrium still obey the concept of local equilibrium.

A profound difference separates equilibrium from non-equilibrium thermodynamics. Equilibrium thermodynamics ignores the time-courses of physical processes. In contrast, non-equilibrium thermodynamics attempts to describe their time-courses in continuous detail.

Equilibrium thermodynamics restricts its considerations to processes that have initial and final states of thermodynamic equilibrium; the time-courses of processes are deliberately ignored. Non-equilibrium thermodynamics, on the other hand, attempting to describe continuous time-courses, needs its state variables to have a very close connection with those of equilibrium thermodynamics. This conceptual issue is overcome under the assumption of local equilibrium, which entails that the relationships that hold between macroscopic state variables at equilibrium hold locally, also outside equilibrium. Throughout the past decades, the assumption of local equilibrium has been tested, and found to hold, under increasingly extreme conditions, such as in the shock front of violent explosions, on reacting surfaces, and under extreme thermal gradients.

Thus, non-equilibrium thermodynamics provides a consistent framework for modelling not only the initial and final states of a system, but also the evolution of the system in time. Together with the concept of entropy production, this provides a powerful tool in process optimisation, and provides a theoretical foundation for exergy analysis.

The suitable relationship that defines non-equilibrium thermodynamic state variables is as follows. When the system is in local equilibrium, non-equilibrium state variables are such that they can be measured locally with sufficient accuracy by the same techniques as are used to measure thermodynamic state variables, or by corresponding time and space derivatives, including fluxes of matter and energy. In general, non-equilibrium thermodynamic systems are spatially and temporally non-uniform, but their non-uniformity still has a sufficient degree of smoothness to support the existence of suitable time and space derivatives of non-equilibrium state variables.

Because of the spatial non-uniformity, non-equilibrium state variables that correspond to extensive thermodynamic state variables have to be defined as spatial densities of the corresponding extensive equilibrium state variables. When the system is in local equilibrium, intensive non-equilibrium state variables, for example temperature and pressure, correspond closely with equilibrium state variables. It is necessary that measuring probes be small enough, and rapidly enough responding, to capture relevant non-uniformity. Further, the non-equilibrium state variables are required to be mathematically functionally related to one another in ways that suitably resemble corresponding relations between equilibrium thermodynamic state variables. In reality, these requirements, although strict, have been shown to be fulfilled even under extreme conditions, such as during phase transitions, at reacting interfaces, and in plasma droplets surrounded by ambient air. There are, however, situations where there are appreciable non-linear effects even at the local scale.