This study analyzed the municipal autonomy in tax collection in the Brazilian state of Mato Grosso, through property tax records (IPTU), tax for property transfer (ITBI) and services tax (ISS) for the year 2010. It was used to calculate the LQ (Location Quotient) to estimate a rank of municipalities with the highest level of self-sufficiency in tax revenues. It was found that the total of 137 cities studied, only 20 have a higher LQ than 1 and the other 117 municipalities presented LQ less than 1. It was later estimated the correlation between LQ with the SIAM (Sustainability Index for Amazon Municipalities), which resulted in a positive correlation of 0.53. Thus, the municipalities with higher tax autonomy also has a higher SIAM. It is concluded that municipal governments need to raise their tax autonomy in the pursuit of local development.