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 (
    25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 
    36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 
    46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 
    56, 57, 58, 59, 60, 62, 63, 64, 65, 67, 
    68, 69, 70, 71, 72, 73, 74
  ) 
  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 0.00087

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "150.80"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "96.00"
      },
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ALL",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "rows_examined_per_scan": 258,
        "rows_produced_per_join": 95,
        "filtered": "37.21",
        "cost_info": {
          "read_cost": "35.60",
          "eval_cost": "19.20",
          "prefix_cost": "54.80",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`atulecarter_atul_demo4`.`cscart_product_prices`.`lower_limit` = 1) and (`atulecarter_atul_demo4`.`cscart_product_prices`.`product_id` in (25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,62,63,64,65,67,68,69,70,71,72,73,74)) and (`atulecarter_atul_demo4`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}