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 (
    25351, 25352, 25353, 25354, 25355, 25356, 
    25357, 25358, 25359, 25564, 25565, 
    25566, 25567, 25568, 25569, 25570
  ) 
  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 0.00070

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "range",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "product_id",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 16,
      "filtered": 99.99243164,
      "index_condition": "cscart_product_prices.product_id in (25351,25352,25353,25354,25355,25356,25357,25358,25359,25564,25565,25566,25567,25568,25569,25570)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
25351 24700.00000000
25352 1100.00000000
25353 1700.00000000
25354 5400.00000000
25355 112400.00000000
25356 127500.00000000
25357 112000.00000000
25358 81500.00000000
25359 1700.00000000
25564 1300.00000000
25565 1700.00000000
25566 38000.00000000
25567 26300.00000000
25568 26300.00000000
25569 37200.00000000
25570 28000.00000000