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 (
    25255, 25256, 25257, 25258, 25259, 25260, 
    25261, 25262, 25263, 25264, 25265, 
    25266, 25267, 25268, 25269, 25270
  ) 
  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 0.00947

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": 17,
      "filtered": 99.99243164,
      "index_condition": "cscart_product_prices.product_id in (25255,25256,25257,25258,25259,25260,25261,25262,25263,25264,25265,25266,25267,25268,25269,25270)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
25255 26300.00000000
25256 26300.00000000
25257 26300.00000000
25258 26300.00000000
25259 26300.00000000
25260 37200.00000000
25261 129600.00000000
25262 15000.00000000
25263 26300.00000000
25264 0.00000000
25265 31400.00000000
25266 129600.00000000
25267 20100.00000000
25268 25100.00000000
25269 258700.00000000
25270 200200.00000000