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 (
    6068, 6064, 6067, 50684, 6527, 6526, 
    6066, 6070, 6065, 48055, 47499, 47493, 
    47494, 47498, 47497, 48057, 47501, 
    47495, 47507, 48056, 47508, 47502, 
    47505, 47500, 47506, 47504, 47496, 
    47509, 47503
  ) 
  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 0.14125

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "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": 25327,
              "filtered": 7.102270126,
              "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (6068,6064,6067,50684,6527,6526,6066,6070,6065,48055,47499,47493,47494,47498,47497,48057,47501,47495,47507,48056,47508,47502,47505,47500,47506,47504,47496,47509,47503) and cscart_product_prices.usergroup_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}

Result

product_id price
6064 45000.0000
6065 45000.0000
6066 40000.0000
6067 40000.0000
6068 100000.0000
6070 100000.0000
6526 100000.0000
6527 100000.0000
47493 55000.0000
47494 60000.0000
47495 30000.0000
47496 35000.0000
47497 70000.0000
47498 65000.0000
47499 65000.0000
47500 120000.0000
47501 60000.0000
47502 50000.0000
47503 85000.0000
47504 85000.0000
47505 85000.0000
47506 85000.0000
47507 85000.0000
47508 85000.0000
47509 90000.0000
48055 50000.0000
48056 200000.0000
48057 45000.0000
50684 100000.0000