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 (
    180, 18, 16, 9, 10, 24, 189, 190, 245, 239, 
    238, 23, 22, 25, 19, 65
  ) 
  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 0.00276

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": 22.95684052,
          "index_condition": "cscart_product_prices.product_id in (180,18,16,9,10,24,189,190,245,239,238,23,22,25,19,65)",
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
9 39999.60000000
10 47999.60000000
16 13999.60000000
18 11999.60000000
19 3199.60000000
22 31999.60000000
23 20999.65000000
24 17999.60000000
25 23999.60000000
65 3998.00000000
180 7999.60000000
189 40.00000000
190 35998.00000000
238 19999.60000000
239 20399.60000000
245 27960.00000000