A thermodynamically consistent Markovian master equation beyond the secular approximation

Markovian master equations provide a versatile tool for describing open quantum systems when memory effects of the environment may be neglected. As these equations are of an approximate nature, they often do not respect the laws of thermodynamics when no secular approximation is performed in their derivation. Here we introduce a Markovian master equation that is thermodynamically consistent and provides an accurate description whenever memory effects can be neglected. The thermodynamic consistency is obtained through a rescaled Hamiltonian for the thermodynamic bookkeeping, exploiting the fact that a Markovian description implies a limited resolution for heat. Our results enable a thermodynamically consistent description of a variety of systems where the secular approximation breaks down.