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 (
    1139, 1164, 1165, 640, 1168, 1159, 1163, 
    2541, 1711, 2679, 2835, 2836, 2837, 
    1213, 1225
  ) 
  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 0.00085

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "10.96"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 16,
        "rows_produced_per_join": 3,
        "filtered": "19.88",
        "index_condition": "(`zdrowy_db`.`cscart_product_prices`.`product_id` in (1139,1164,1165,640,1168,1159,1163,2541,1711,2679,2835,2836,2837,1213,1225))",
        "cost_info": {
          "read_cost": "10.64",
          "eval_cost": "0.32",
          "prefix_cost": "10.96",
          "data_read_per_join": "76"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`zdrowy_db`.`cscart_product_prices`.`lower_limit` = 1) and (`zdrowy_db`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
640 275.00000000
1139 25.00000000
1159 250.00000000
1163 240.00000000
1164 26.00000000
1165 26.00000000
1168 425.00000000
1213 65.00000000
1225 11.25000000
1711 105.00000000
2541 500.00000000
2679 240.00000000
2835 23.00000000
2836 29.00000000
2837 30.00000000