Non-Hermitian entropy production from fluctuation theorems

We develop a first-principles thermodynamic framework for non-Hermitian dynamics based on a post-selected version of the fluctuation theorem. This allows us to identify a quantity that remains positive throughout the non-Hermitian evolution and can be interpreted as the entropy production of the post-selected dynamics. We relate this quantity to previously proposed notions of non-Hermitian entropy and derive an associated second law. Furthermore, we establish a connection with information-theoretic quantities, in particular the Petz-R\'enyi divergences, and leverage this connection to derive upper and lower bounds. Finally, we decompose the entropy production into incoherent and coherent contributions, identifying distinctive features of the coherent term in the vicinity of exceptional points. We illustrate our results using a paradigmatic model of non-Hermitian evolution based on a two-level system.