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Git does not support to ignore files based on the current branch. Patterns listed in any .gitignore file as well as in .git/info/exclude are always applied. A workaround is possible by creating per-branch ignore/exclude files, and automatically symlinking the correct one using Git’s post-checkout hook:

This hook is invoked when a git checkout is run after having updated the worktree. The hook is given three parameters: the ref of the previous HEAD, the ref of the new HEAD (which may or may not have changed), and a flag indicating whether the checkout was a branch checkout (changing branches, flag=1) or a file checkout (retrieving a file from the index, flag=0). This hook cannot affect the outcome of git checkout.

For example, the following script looks if there is a file named exclude.<branchname> in the .git/info directory, and uses this as link target for .git/info/exclude. If there is no branch-specific exclude file, it will symlink exclude.__default__ instead.

#!/bin/sh

old_ref=$1
new_ref=$2
branch_switched=$3

if [[ $branch_switched != '1' ]]
then
    exit 0
fi

current_branch=$(git rev-parse --abbrev-ref HEAD)
hook_dir=$(dirname $0)
info_dir=$(realpath "$hook_dir/../info")

exclude_target='__default__'
if [[ -f "$info_dir/exclude.$current_branch" ]]
then
    exclude_target=$current_branch
fi
cd $info_dir
rm exclude
ln -s exclude.$exclude_target exclude

Modify this script as needed, save it as .git/hooks/post-checkout, and make it executable—et voilà.