SELECT 
  cscart_multi_decproduct_prices.product_id, 
  MIN(
    IF(
      cscart_multi_decproduct_prices.percentage_discount = 0, 
      cscart_multi_decproduct_prices.price, 
      cscart_multi_decproduct_prices.price - (
        cscart_multi_decproduct_prices.price * cscart_multi_decproduct_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_multi_decproduct_prices 
WHERE 
  cscart_multi_decproduct_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
  ) 
  AND cscart_multi_decproduct_prices.lower_limit = 1 
  AND cscart_multi_decproduct_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_multi_decproduct_prices.product_id

Query time 0.00072

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "56.00"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "table": {
        "table_name": "cscart_multi_decproduct_prices",
        "access_type": "ref",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "lower_limit",
        "used_key_parts": [
          "lower_limit"
        ],
        "key_length": "3",
        "ref": [
          "const"
        ],
        "rows_examined_per_scan": 235,
        "rows_produced_per_join": 4,
        "filtered": "1.89",
        "index_condition": "(`vishalecarter_multi_dec`.`cscart_multi_decproduct_prices`.`lower_limit` <=> 1)",
        "cost_info": {
          "read_cost": "9.00",
          "eval_cost": "0.89",
          "prefix_cost": "56.00",
          "data_read_per_join": "106"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`vishalecarter_multi_dec`.`cscart_multi_decproduct_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)) and (`vishalecarter_multi_dec`.`cscart_multi_decproduct_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}