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 (
    19405, 19406, 19407, 19408, 19409, 19410, 
    19411, 19412, 19413, 19414, 19415, 
    19416, 19417, 19418, 19419, 19420
  ) 
  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 0.00062

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": 99.99243927,
      "index_condition": "cscart_product_prices.product_id in (19405,19406,19407,19408,19409,19410,19411,19412,19413,19414,19415,19416,19417,19418,19419,19420)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
19405 1725000.00000000
19406 1604500.00000000
19407 1604500.00000000
19408 263600.00000000
19409 26300.00000000
19410 26300.00000000
19411 0.00000000
19412 382800.00000000
19413 88600.00000000
19414 1615500.00000000
19415 320000.00000000
19416 1237500.00000000
19417 574200.00000000
19418 164300.00000000
19419 7100.00000000
19420 19200.00000000