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 (
    262454, 173883, 271489, 271497, 271493, 
    271504, 271500, 271506, 271496, 271492, 
    271498, 224456, 271510, 271503, 271494, 
    271490, 271502, 271505, 271509, 271508, 
    271499, 271507, 271501, 224454, 254325, 
    435505, 381725, 432250
  ) 
  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 0.00157

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "78.49"
    },
    "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": 56,
        "rows_produced_per_join": 56,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "67.29",
          "eval_cost": "11.20",
          "prefix_cost": "78.49",
          "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 (262454,173883,271489,271497,271493,271504,271500,271506,271496,271492,271498,224456,271510,271503,271494,271490,271502,271505,271509,271508,271499,271507,271501,224454,254325,435505,381725,432250)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}