Apart from circular polarisers (great for increasing contrast of blue skies and reducing reflections from water) and neutral density filters you can replicate the effects of filters in software...
In order of usefulness -
CP - Can be used to enhance an image in a way that's totally impossible with software.
GND - Has an effect that can be replicated in software, but never with equally good results.
ND - Specialised uses where a very slow shutter speed is required in bright scenes.
Special Effect Filters - things like Star filters - Can often be replicated in software (if you should ever be sad enough to want to).
Coloured filters - Can normally be replicated easily in software.
UV/so-called 'Protective' Filters - Can easily be replicated by using the 'Blur' and 'Lens Flare' tools in Photoshop.
Polarizer - Blocks reflected light at a certain angle, make skys bluer, colours brighter, cuts out some reflected glare from things like water.
ND filter - Reduces the amount of light coming into the lens to allow for longer shutting speeds for things like bluring waterfalls.
Graudated ND filter - Is half ND filter half clear so that very bright and very dark sections of an image can be captured without turning white or black respectively and losing all detail.
For a new users I'd say a polarizer is probabley most likely to be useful although bare in mind that they are hard to use on lenses with rotating front elements(like the typical kit lenses) since they need to be adjusted by twisting to be effective.
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