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 (
    1776, 1785, 1633, 1563, 1564, 1667, 1786, 
    1945, 1910, 1787, 1308, 1642, 1772, 
    1736, 1277, 1672, 1325, 1665, 1778, 
    1775, 1671, 1649, 1909, 1948
  ) 
  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 0.00116

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": 28,
      "filtered": 4.897957802,
      "index_condition": "cscart_product_prices.product_id in (1776,1785,1633,1563,1564,1667,1786,1945,1910,1787,1308,1642,1772,1736,1277,1672,1325,1665,1778,1775,1671,1649,1909,1948)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}