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 (
    1615, 1616, 1617, 1618, 1619, 1620, 1621, 
    1622, 1623, 1624, 1625, 5299, 5300, 
    5301, 5302, 5303, 5304, 5305, 5306, 
    5307, 5308, 5309, 5310, 5311
  ) 
  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 0.00152

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "17.26"
    },
    "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": 25,
        "rows_produced_per_join": 4,
        "filtered": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (1615,1616,1617,1618,1619,1620,1621,1622,1623,1624,1625,5299,5300,5301,5302,5303,5304,5305,5306,5307,5308,5309,5310,5311))",
        "cost_info": {
          "read_cost": "16.76",
          "eval_cost": "0.50",
          "prefix_cost": "17.26",
          "data_read_per_join": "119"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
1615 0.00000000
1616 0.00000000
1617 0.00000000
1618 0.00000000
1619 0.00000000
1620 0.00000000
1621 0.00000000
1622 0.00000000
1623 0.00000000
1624 0.00000000
1625 0.00000000
5299 0.00000000
5300 0.00000000
5301 0.00000000
5302 0.00000000
5303 0.00000000
5304 0.00000000
5305 0.00000000
5306 0.00000000
5307 0.00000000
5308 0.00000000
5309 0.00000000
5310 0.00000000
5311 0.00000000