Hi @tana_sakakimiya
Your approachโusing Unity Catalog column tags (like "sensitive" or "PII") and applying masking policies based on those tagsโis a recommended and scalable way to manage data access in Databricks, especially for compliance and privacy. Masking policies are evaluated at query time, performance impact is minimal if logic is simple. only complex masking expressions involving udf's or regex may slow it down.
I would suggest to use ABAC (attribute based access control) which is coming soon already in private preview. ABAC allows you to control access to data based on attributes (tags, labels, or properties) of users, groups, or data objects, rather than just roles (RBAC). Dynamically evaluated and highly flexible. This approach avoid maintaining lot of roles with organisation changes.
An simple example for column masking rule under ABAC:
SET RULE analyst_sales_mask
ON CATALOG business_unit
COLUMN MASK mask_pii
TO `privileged_employees`
FOR TABLES
WHEN has_tag(โtxnโ)
WHEN COLUMNS col_has_tag(โpiiโ)
Br
Saurabh