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 (
    1581, 1580, 1578, 1536, 1500, 1575, 1574, 
    1573, 1572, 1571, 1570, 1569, 1568, 
    1567, 1566, 1535, 1510, 1564, 1563, 
    1562, 1561, 1492, 1559, 1558
  ) 
  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 0.00122

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": 24,
      "filtered": 4.897957802,
      "index_condition": "cscart_product_prices.product_id in (1581,1580,1578,1536,1500,1575,1574,1573,1572,1571,1570,1569,1568,1567,1566,1535,1510,1564,1563,1562,1561,1492,1559,1558)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
1492 165000.00000000
1500 62000.00000000
1510 175000.00000000
1535 18500.00000000
1536 45000.00000000
1558 178000.00000000
1559 178000.00000000
1561 18000.00000000
1562 35000.00000000
1563 26000.00000000
1564 26000.00000000
1566 18500.00000000
1567 18500.00000000
1568 18500.00000000
1569 68500.00000000
1570 26000.00000000
1571 26000.00000000
1572 26000.00000000
1573 28000.00000000
1574 30000.00000000
1575 30000.00000000
1578 38000.00000000
1580 46000.00000000
1581 0.00000000