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 (
    1825, 1826, 1827, 1828, 1829, 1830, 1831, 
    1300, 1301, 1302, 1304, 1303, 1812, 
    1808, 1807, 1813, 1836, 1860, 1861, 
    1837, 1851, 1853, 1838, 1839
  ) 
  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 0.00061

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.052674528,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "usergroup",
          "key_length": "9",
          "used_key_parts": ["product_id", "usergroup_id", "lower_limit"],
          "loops": 1,
          "rows": 48,
          "cost": 0.04656984,
          "filtered": 20,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (1825,1826,1827,1828,1829,1830,1831,1300,1301,1302,1304,1303,1812,1808,1807,1813,1836,1860,1861,1837,1851,1853,1838,1839) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}