SELECT 
  product_prices.product_id, 
  MIN(
    IF(
      product_prices.percentage_discount = 0, 
      product_prices.price, 
      product_prices.price - (
        product_prices.price * product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  product_prices 
WHERE 
  product_prices.product_id IN (
    377860, 378620, 378624, 378631, 379153, 
    379163, 379170, 379173, 379175, 379181, 
    379186, 379195
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00142

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "9.41"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "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": 12,
        "rows_produced_per_join": 1,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (377860,378620,378624,378631,379153,379163,379170,379173,379175,379181,379186,379195))",
        "cost_info": {
          "read_cost": "9.29",
          "eval_cost": "0.12",
          "prefix_cost": "9.41",
          "data_read_per_join": "28"
        },
        "used_columns": [
          "id",
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`goimagine`.`product_prices`.`lower_limit` = 1) and (`goimagine`.`product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
377860 2.45000000
378620 2.45000000
378624 2.45000000
378631 2.45000000
379153 2.45000000
379163 18.00000000
379170 2.45000000
379173 15.00000000
379175 2.45000000
379181 2.45000000
379186 18.00000000
379195 15.00000000