Greeting!
The following permissions are required to utilize or create Microsoft Entra logins in the virtual master database.
· Microsoft Entra admin permission or membership in the login manager server role. The first Microsoft Entra login can only be created by the Microsoft Entra admin.
· Must be a member of Microsoft Entra ID within the same directory used for Azure SQL Database.
· By default, newly created Microsoft Entra logins in the master database are granted the VIEW ANY DATABASE permission.
Please refer the below documents for more information
Regards
Geetha