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 (
    134, 135, 133, 132, 147, 146, 145, 148, 
    149, 140, 141, 144, 143, 142, 154, 155, 
    153, 156, 157
  ) 
  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 0.00147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "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": 19,
          "filtered": 27.26124954,
          "index_condition": "cscart_product_prices.product_id in (134,135,133,132,147,146,145,148,149,140,141,144,143,142,154,155,153,156,157)",
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
132 10799.60000000
133 9199.60000000
134 3599.60000000
135 0.00000000
140 3998.00000000
141 3998.00000000
142 15998.00000000
143 3198.00000000
144 3998.00000000
145 3199.60000000
146 1799.60000000
147 1799.60000000
148 5200.00000000
149 2159.60000000
153 1999.60000000
154 15999.60000000
155 3199.60000000
156 11960.00000000
157 19960.00000000