SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    1967, 1965, 2026, 2027, 2131, 1938, 2025, 
    1899, 1910, 1872, 1850, 1883, 1810, 
    1851, 1884, 1907, 1909, 1908, 2155, 
    1862, 2161, 1978, 1902, 1979, 2162
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00034

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "17.51"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 25,
        "rows_produced_per_join": 4,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1967,1965,2026,2027,2131,1938,2025,1899,1910,1872,1850,1883,1810,1851,1884,1907,1909,1908,2155,1862,2161,1978,1902,1979,2162))",
        "cost_info": {
          "read_cost": "17.01",
          "eval_cost": "0.50",
          "prefix_cost": "17.51",
          "data_read_per_join": "119"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscartdevel`.`cscart_product_prices`.`lower_limit` = 1) and (`cscartdevel`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}