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 (
    15298, 2806, 2805, 2710, 2709, 2712, 
    2711, 4211, 4353, 11891, 11835, 2253, 
    2676, 2672, 2667, 11126, 11125, 2668, 
    2662, 2660, 2670, 2671, 2666, 2661
  ) 
  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 0.00819

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": 4.805454731,
          "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (15298,2806,2805,2710,2709,2712,2711,4211,4353,11891,11835,2253,2676,2672,2667,11126,11125,2668,2662,2660,2670,2671,2666,2661) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}

Result

product_id price
2253 259.87000000
2660 105.43000000
2661 89.70000000
2662 108.16000000
2666 110.74000000
2667 138.90000000
2668 78.65000000
2670 105.43000000
2671 110.74000000
2672 126.54000000
2676 158.99000000
2709 94.45000000
2710 99.45000000
2711 119.08000000
2712 128.50000000
2805 144.23000000
2806 144.23000000
4211 109.24000000
4353 331.80000000
11125 62.73000000
11126 39.22000000
11835 278.90000000
11891 330.60000000
15298 108.25000000