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 (
    415299, 415298, 427777, 185446, 185442, 
    185439, 185433, 185435, 185438, 185441, 
    185456, 185443, 185436, 185448, 185447, 
    185452, 185449, 185434, 185437, 185445, 
    185440, 185450, 185454, 185451, 185455, 
    185444, 185453
  ) 
  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 0.00349

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "75.69"
    },
    "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": 54,
        "rows_produced_per_join": 54,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "64.89",
          "eval_cost": "10.80",
          "prefix_cost": "75.69",
          "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 (415299,415298,427777,185446,185442,185439,185433,185435,185438,185441,185456,185443,185436,185448,185447,185452,185449,185434,185437,185445,185440,185450,185454,185451,185455,185444,185453)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}