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 (
    4135, 4823, 4832, 4814, 4819, 4820, 4821, 
    4818, 4816, 4822, 4817, 4815, 4827, 
    4825, 4831, 4830, 4829, 4839, 5061, 
    5060, 4835, 4837, 4836, 5111
  ) 
  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 0.00047

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": 48,
      "filtered": 100,
      "index_condition": "cscart_product_prices.product_id in (4135,4823,4832,4814,4819,4820,4821,4818,4816,4822,4817,4815,4827,4825,4831,4830,4829,4839,5061,5060,4835,4837,4836,5111)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}