In the context of Tsallis entropy, we explore the connection between the law of emergence and the thermodynamic laws from a more accurate non-equilibrium perspective. Here, the equilibrium Clausius relation does not conform to the standard energy-momentum conservation. Therefore, an effective gravitational coupling is introduced to rewrite the field equation similar to general relativity, and the corresponding generalized continuity equation is obtained. As a result, thermodynamic laws were modified with the non-equilibrium energy dissipation and entropy production terms, using which we derive the law of emergence. The investigation of the law of emergence and the entropy maximization principle with Tsallis entropy in the non-equilibrium perspective shows that both result in the same constraints as obtained in other gravity theories and the equilibrium context of Tsallis entropy, except for an additional constraint on the Tsallis parameter as a result of extra entropy production. Consequently, the thermodynamic interpretation of the expansion of the universe stays valid even with quantum corrections to the horizon entropy since the correction terms in Tsallis entropy can be treated as the quantum corrections to Bekenstein-Hawking entropy.