We study thermodynamics in f ( R ) gravity with the disformal transformation. The transformation applied to the matter Lagrangian has the form of γ μ ν = A ( ? , X ) g μ ν + B ( ? , X ) ∂ μ ? ∂ ν ? with the assumption of the Minkowski matter metric γ μ ν = η μ ν , where ? is the disformal scalar and X is the corresponding kinetic term of ? . We verify the generalized first and second laws of thermodynamics in this disformal type of f ( R ) gravity in the Friedmann-Lemaître-Robertson-Walker (FLRW) universe. In addition, we show that the Hubble parameter contains the disformally induced terms, which define the effectively varying equations of state for matter.