  We derive the Boltzmann equation in the context of a gravity theory with
non-minimal coupling between matter and curvature. We show that as the
energy-momentum tensor is not conserved in these theories, it follows a
condition on the normalisation of an homogeneous distribution function. The
Boltzmann H-theorem is preserved such that the entropy vector flux is still a
non-decreasing function in these theories. The case of an homogeneous and
isotropic Universe is analysed.
