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 (
    284648, 282838, 282836, 278049, 275782, 
    272636, 269248, 266156, 265783, 266092, 
    265784, 258086, 252518, 257589, 256790, 
    256001, 252277, 242304, 239493, 237409, 
    235920, 231091, 227946, 224968, 226497, 
    225207, 225304, 225273, 204337, 201932, 
    197488, 196621, 196622, 201889, 192454, 
    193258, 192450, 108385, 144425, 175093, 
    167561, 167552, 161993, 167239, 166202, 
    165403, 165290, 164900, 164913, 161865, 
    164905, 162133, 164899, 160627, 156319, 
    132617, 139306, 120811, 139394, 132610, 
    139524, 131992, 127555, 126324, 126318, 
    126321, 108204, 114844, 120905, 108233, 
    120730, 108232, 120456, 108246, 108180
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.01697

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "93.27"
    },
    "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": 75,
        "rows_produced_per_join": 7,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (284648,282838,282836,278049,275782,272636,269248,266156,265783,266092,265784,258086,252518,257589,256790,256001,252277,242304,239493,237409,235920,231091,227946,224968,226497,225207,225304,225273,204337,201932,197488,196621,196622,201889,192454,193258,192450,108385,144425,175093,167561,167552,161993,167239,166202,165403,165290,164900,164913,161865,164905,162133,164899,160627,156319,132617,139306,120811,139394,132610,139524,131992,127555,126324,126318,126321,108204,114844,120905,108233,120730,108232,120456,108246,108180))",
        "cost_info": {
          "read_cost": "92.52",
          "eval_cost": "0.75",
          "prefix_cost": "93.27",
          "data_read_per_join": "179"
        },
        "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)))"
      }
    }
  }
}