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 (
    25335, 25336, 25337, 25338, 25339, 25340, 
    25341, 25342, 25343, 25344, 25345, 
    25346, 25347, 25348, 25349, 25350
  ) 
  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 0.00036

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 (25335,25336,25337,25338,25339,25340,25341,25342,25343,25344,25345,25346,25347,25348,25349,25350)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
25335 70600.00000000
25336 2145000.00000000
25337 5479100.00000000
25338 21700.00000000
25339 10900.00000000
25340 5000.00000000
25341 3800.00000000
25342 5000.00000000
25343 4600.00000000
25344 13400.00000000
25345 13400.00000000
25346 800.00000000
25347 46800.00000000
25348 144200.00000000
25349 412500.00000000
25350 20100.00000000