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 (
    1933, 1656, 1542, 1640, 1543, 1655, 1927, 
    1926, 1815, 1808, 1541, 1829
  ) 
  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 0.00080

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "range",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "product_id",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 18,
      "filtered": 2.448978901,
      "index_condition": "cscart_product_prices.product_id in (1933,1656,1542,1640,1543,1655,1927,1926,1815,1808,1541,1829)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
1541 0.00000000
1542 0.00000000
1543 26000.00000000
1640 26000.00000000
1655 40000.00000000
1656 40000.00000000
1808 25000.00000000
1815 25000.00000000
1829 36000.00000000
1926 23000.00000000
1927 0.00000000
1933 23000.00000000