Hi
Mainly /target/ For repository amps created from the Alfresco SDK you probably also want to include /alfresco-dev-data/ to stop your database, index & contentstore being versioned if you use the amp-to-war profile.
After that it's your choice, e.g. some people like to exclude the files created by an IDE, e.g. .project, .classpath, .settings/ as created by Eclipse/STS - but this is more preference around how you and the rest of your team prefer to operate e.g. shared workspace settings or individual ones.
Regards
Steven