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 (
    19821, 19822, 19823, 19824, 19825, 19826, 
    19827, 19828, 19829, 19830, 19831, 
    19832, 19833, 19834, 19835, 19836
  ) 
  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 0.00034

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 (19821,19822,19823,19824,19825,19826,19827,19828,19829,19830,19831,19832,19833,19834,19835,19836)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
19821 60600.00000000
19822 10000.00000000
19823 139600.00000000
19824 42600.00000000
19825 10900.00000000
19826 438900.00000000
19827 278100.00000000
19828 278100.00000000
19829 17600.00000000
19830 348500.00000000
19831 10500.00000000
19832 8400.00000000
19833 68600.00000000
19834 13000.00000000
19835 160900.00000000
19836 6700.00000000