Sharon and Ozzy Osbourne are done with L.A. ... in fact, they're bailing from the U.S.

Ozzy and Sharon are moving to the U.K. ... Ozzy told The Mirror it's because the tax rate is too high.  He wasn't specific if it was the CA tax rate (which is insanely high), the U.S. tax rate or both.

It's a big move ... they've lived in Bev Hills for a quarter-century.

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