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 (
    276583, 276584, 279255, 279262, 279250, 
    283189, 287048, 283181, 287067, 287052, 
    283192, 283179, 283182, 287051, 287105, 
    287107, 279258, 287108, 287106, 287050, 
    287059, 287064, 287111, 287102
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00357

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "19.75"
    },
    "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": 24,
        "rows_produced_per_join": 2,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (276583,276584,279255,279262,279250,283189,287048,283181,287067,287052,283192,283179,283182,287051,287105,287107,279258,287108,287106,287050,287059,287064,287111,287102))",
        "cost_info": {
          "read_cost": "19.51",
          "eval_cost": "0.24",
          "prefix_cost": "19.75",
          "data_read_per_join": "57"
        },
        "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)))"
      }
    }
  }
}