Abstract. As a quantum device, a quantum heat engine (QHE) is described by a Hermitian Hamiltonian. However, since it is an open system, reservoirs have to be imposed phenomenologically without any description in the context of quantum mechanics. A nonHermitian system is expected to describe an open system which exchanges energy and particles with external reservoirs. Correspondingly, such an exchange can be adiabatic in the context of quantum mechanics. We first propose a non-Hermitian QHE by a concrete simple two-level system, which is an S = 1/2 spin in a complex external magnetic field. The non-Hermitian PTsymmetric Hamiltonian, as a self-contained one, describes both working medium and reservoirs. A heat-engine cycle is composed of completely quantum adiabatic processes. Surprisingly, the heat efficiency is obtained to be the same as that of Hermitian quantum Otto cycle. A classical analogue of this scheme is also presented. Our finding paves the way for revealing what the role of a non-Hermitian Hamiltonian plays in physics.