2026 Goal - Want to create file system for all files with tags

I want to review all of the files on my laptop and create tags and folders for all of them and use TS more in 2026. Suggestions for folder creation system and how much space will be needed to keep TS on the hard drive. Is it better to do by content topic, year, or type of file type or alphabetal ?? Should I create a backup on an external drive or cloud source?? Digital Horder needing to do serious file management and reduce duplicates.

I would focus on file content and context.
You can add all parameters you want because unlike folders, tags don’t exclude each other.