Filter the WooCommerce product query based on logged-in role and product attribute.

filter_product_query_on_attribute_and_role.php

<?php // Ignore this first line when copying to your child theme's functions.php file.

function filter_product_query_on_attribute_and_role($tax_query, $query)
{
	// Step 1: Filter the role.
	if (wp_get_current_user()->roles[0] != 'wholesale') return $tax_query; // Logged-in except wholesale can see.

	// More examples:
	// 1. Filter all roles except for wholesale.
	// if ( wp_get_current_user()->roles[0] == 'wholesale' ) return $tax_query; // Only a logged-in wholesale role can see.
	// 2. Filter anyone who's *not* logged in.
	// if ( is_user_logged_in() ) return $tax_query; // Only logged in can see.
	// 3. Filter selected roles.
	//if ( in_array( wp_get_current_user()->roles[0], array( 'administrator', 'buyer', 'shop_manager' ) ) ) return $tax_query; // Only admins, buyers, and shop managers can see.

	// Step 2: Filter the product attribute.
	// Here's our example product attribute 
	// - Name: Test
	// - Slug: test
	// - Values: test-1 | test-2

	// Set the taxonomy of your product attribute (custom taxonomy).
	$taxonomy = 'pa_test'; // Should start with "pa_" in WooCommerce.

	// Set the value of the product attribute you want to exclude.
	$terms = array('test-1'); // Don't show any products with test-1 for the Test attribute.

	// Filter the taxonmy query using the criteria above.
	$tax_query[] = array(
		'taxonomy'         => $taxonomy,
		'field'            => 'slug', // Can be a 'term_id', 'slug' or 'name'.
		'terms'            => $terms,
		'operator'         => 'NOT IN', // Excluded
	);

	return $tax_query;
}
add_filter('woocommerce_product_query_tax_query', 'filter_product_query_on_attribute_and_role', 10, 2);
/**
 * You can add the PHP code snippet to your child theme's functions.php file 
 * or with a third-party plugin such as My Custom Functions or Code Snippets.
 */