Updated to Android Studio 3.0
Please share missing items in comments.
A late answer but this alternative answer was not right for us ...
So, here's our gitignore file:
#built application files
*.apk
*.ap_
*.aab
# files for the dex VM
*.dex
# Java class files
*.class
# generated files
bin/
gen/
# Local configuration file (sdk path, etc)
local.properties
# Windows thumbnail db
Thumbs.db
# OSX files
.DS_Store
# Android Studio
*.iml
.idea
#.idea/workspace.xml - remove # and delete .idea if it better suit your needs.
.gradle
build/
.navigation
captures/
output.json
#NDK
obj/
.externalNativeBuild
Since Android Studio 2.2 and up to 3.0, new projects are created with this gitignore file:
*.iml
.gradle
/local.properties
/.idea/workspace.xml
/.idea/libraries
.DS_Store
/build
/captures
.externalNativeBuild
Deprecated - for older project format, add this section to your gitignore file:
/*/out
/*/*/build
/*/*/production
*.iws
*.ipr
*~
*.swp
This file should be located in the project's root folder and not inside the project's module folder.
Edit Notes:
Since version 0.3+ it seems you can commit and push *.iml and build.gradle files. If your project is based on Gradle: in the new open/import dialog, you should check the "use auto import"
checkbox and mark the "use default gradle wrapper (recommended)"
radio button. All paths are now relative as @George suggested.
Updated answer according to @128KB attached source and @Skela suggestions
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