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 (
    19725, 19726, 19727, 19728, 19729, 19730, 
    19731, 19732, 19733, 19734, 19735, 
    19736, 19737, 19738, 19739, 19740
  ) 
  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 (19725,19726,19727,19728,19729,19730,19731,19732,19733,19734,19735,19736,19737,19738,19739,19740)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
19725 2100.00000000
19726 1300.00000000
19727 30900.00000000
19728 36800.00000000
19729 36800.00000000
19730 57300.00000000
19731 229100.00000000
19732 229100.00000000
19733 20500.00000000
19734 29700.00000000
19735 29700.00000000
19736 15500.00000000
19737 15500.00000000
19738 2000.00000000
19739 2500.00000000
19740 2500.00000000