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 (
    152072, 152048, 152070, 152049, 152081, 
    152076, 152093, 152087, 152065, 152080, 
    152069, 152047, 152068, 152085, 152067, 
    152071, 152086
  ) 
  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 0.00076

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "47.66"
    },
    "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": 34,
        "rows_produced_per_join": 34,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "40.86",
          "eval_cost": "6.80",
          "prefix_cost": "47.66",
          "data_read_per_join": "2K"
        },
        "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 (152072,152048,152070,152049,152081,152076,152093,152087,152065,152080,152069,152047,152068,152085,152067,152071,152086)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
152047 12.00000000
152048 25.90000000
152049 5.00000000
152065 7.00000000
152067 20.00000000
152068 25.00000000
152069 25.00000000
152070 19.00000000
152071 20.00000000
152072 50.00000000
152076 30.00000000
152080 40.00000000
152081 35.00000000
152085 35.00000000
152086 0.00000000
152087 44.50000000
152093 44.50000000