Cirrhosis is the most common cause of ascites, accounting for 81% of cases. The accumulation of ascitic fluid in cirrhosis is caused by splanchnic vasodilation leading to portal hypertension and hyperdynamic circulation. Initial management involves sodium-restricted diet and diuretics. Refractory ascites is treated with serial therapeutic paracentesis, TIPS, or liver transplantation. Complications include spontaneous bacterial peritonitis and hepatorenal syndrome.