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 (
    15087, 15056, 15050, 15049, 15048, 15047, 
    11134, 2816, 2815, 13609, 13514, 2214, 
    15387, 2451, 2453, 2162, 12741, 11785, 
    15298, 2806, 2805, 2710, 2709, 2712, 
    2711, 4211, 4353, 11891, 11835, 2253
  ) 
  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 0.01279

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "ref",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "lower_limit",
          "key_length": "3",
          "used_key_parts": ["lower_limit"],
          "ref": ["const"],
          "rows": 6449,
          "filtered": 7.156754494,
          "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (15087,15056,15050,15049,15048,15047,11134,2816,2815,13609,13514,2214,15387,2451,2453,2162,12741,11785,15298,2806,2805,2710,2709,2712,2711,4211,4353,11891,11835,2253) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}

Result

product_id price
2162 1600.80000000
2214 336.36000000
2253 259.87000000
2451 459.60000000
2453 284.03000000
2709 94.45000000
2710 99.45000000
2711 119.08000000
2712 128.50000000
2805 144.23000000
2806 144.23000000
2815 150.73000000
2816 176.22000000
4211 109.24000000
4353 331.80000000
11134 99.75000000
11785 1195.85000000
11835 278.90000000
11891 330.60000000
12741 3287.10000000
13514 363.83000000
13609 152.99000000
15047 382.00000000
15048 398.60000000
15049 398.60000000
15050 398.60000000
15056 100.95000000
15087 25.24000000
15298 108.25000000
15387 315.80000000