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 (
    22159, 22160, 22161, 22162, 22163, 22164, 
    22165, 22166, 22167, 22168, 22169, 
    22170, 22171, 22172, 22173, 22174
  ) 
  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 0.00041

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": 17,
      "filtered": 99.99243927,
      "index_condition": "cscart_product_prices.product_id in (22159,22160,22161,22162,22163,22164,22165,22166,22167,22168,22169,22170,22171,22172,22173,22174)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
22159 1057500.00000000
22160 246400.00000000
22161 246400.00000000
22162 298100.00000000
22163 298100.00000000
22164 163900.00000000
22165 195600.00000000
22166 11700.00000000
22167 8400.00000000
22168 8400.00000000
22169 48500.00000000
22170 446600.00000000
22171 80300.00000000
22172 80300.00000000
22173 51400.00000000
22174 447500.00000000