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 (
    19805, 19806, 19807, 19808, 19809, 19810, 
    19811, 19812, 19813, 19814, 19815, 
    19816, 19817, 19818, 19819, 19820
  ) 
  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 0.00058

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 (19805,19806,19807,19808,19809,19810,19811,19812,19813,19814,19815,19816,19817,19818,19819,19820)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
19805 233700.00000000
19806 233700.00000000
19807 25100.00000000
19808 25100.00000000
19809 157200.00000000
19810 44300.00000000
19811 131300.00000000
19812 13800.00000000
19813 13800.00000000
19814 13800.00000000
19815 13800.00000000
19816 48500.00000000
19817 57300.00000000
19818 27600.00000000
19819 27600.00000000
19820 240400.00000000