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 (
    10859, 10799, 10672, 10834, 10869, 10876, 
    10868, 10611, 10815, 10654, 10846, 
    10736, 10894, 10882, 26781, 27015, 
    26780, 20630, 10873, 20693, 60493
  ) 
  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 0.00130

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "14.71"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 21,
        "rows_produced_per_join": 4,
        "filtered": "20.00",
        "index_condition": "(`cscartdb`.`cscart_product_prices`.`product_id` in (10859,10799,10672,10834,10869,10876,10868,10611,10815,10654,10846,10736,10894,10882,26781,27015,26780,20630,10873,20693,60493))",
        "cost_info": {
          "read_cost": "14.29",
          "eval_cost": "0.42",
          "prefix_cost": "14.71",
          "data_read_per_join": "100"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscartdb`.`cscart_product_prices`.`lower_limit` = 1) and (`cscartdb`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}