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 (
    426897, 415377, 388453, 389558, 390161, 
    390193, 390198, 389507, 388957, 415496, 
    389263, 390209, 390316, 388958, 390273, 
    389359, 388544, 388479, 389452, 390257, 
    388513, 389873, 390129, 389532, 390192, 
    389827, 388454, 390243, 390164, 389428
  ) 
  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 0.00190

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "84.10"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 60,
        "rows_produced_per_join": 60,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "72.10",
          "eval_cost": "12.00",
          "prefix_cost": "84.10",
          "data_read_per_join": "3K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`webmarco`.`cscart_product_prices`.`lower_limit` = 1) and (`webmarco`.`cscart_product_prices`.`product_id` in (426897,415377,388453,389558,390161,390193,390198,389507,388957,415496,389263,390209,390316,388958,390273,389359,388544,388479,389452,390257,388513,389873,390129,389532,390192,389827,388454,390243,390164,389428)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}