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 (
    916, 917, 918, 2609, 2610, 2611, 2612, 
    924, 926, 925, 2016, 927, 928, 2613, 
    932, 2119, 2120, 2714, 2793, 941
  ) 
  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 0.00103

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "14.01"
    },
    "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": 20,
        "rows_produced_per_join": 3,
        "filtered": "19.88",
        "index_condition": "(`zdrowy_db`.`cscart_product_prices`.`product_id` in (916,917,918,2609,2610,2611,2612,924,926,925,2016,927,928,2613,932,2119,2120,2714,2793,941))",
        "cost_info": {
          "read_cost": "13.61",
          "eval_cost": "0.40",
          "prefix_cost": "14.01",
          "data_read_per_join": "95"
        },
        "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
916 800.00000000
917 1250.00000000
918 1600.00000000
924 1200.00000000
925 850.00000000
926 1050.00000000
927 750.00000000
928 705.00000000
932 495.00000000
941 570.00000000
2016 715.00000000
2119 1600.00000000
2120 1250.00000000
2609 990.00000000
2610 720.00000000
2611 650.00000000
2612 740.00000000
2613 1450.00000000
2714 570.00000000
2793 2500.00000000