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 (
    19645, 19646, 19647, 19648, 19649, 19650, 
    19651, 19652, 19653, 19654, 19655, 
    19656, 19657, 19658, 19659, 19660
  ) 
  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 0.00037

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 (19645,19646,19647,19648,19649,19650,19651,19652,19653,19654,19655,19656,19657,19658,19659,19660)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
19645 8400.00000000
19646 8400.00000000
19647 26300.00000000
19648 26300.00000000
19649 59400.00000000
19650 181000.00000000
19651 5005000.00000000
19652 319700.00000000
19653 1133400.00000000
19654 17600.00000000
19655 3300.00000000
19656 244100.00000000
19657 0.00000000
19658 3135000.00000000
19659 49700.00000000
19660 120000.00000000