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 (
    187599, 79185, 79358, 82647, 82677, 
    82659, 82664, 82650, 79359, 82662, 
    80067, 82658, 189127, 191122, 197476, 
    82675, 83702, 82663, 199702, 188170, 
    187601, 191601, 188620, 201635, 82665, 
    191770, 82674, 210711, 203577, 82670, 
    169289, 153234, 259182, 259310, 269097, 
    247890, 269118, 247892, 269100, 269096, 
    269091, 269090, 247902, 259643, 269113, 
    247897, 258388, 269098, 269093, 269116, 
    259598, 269111, 269107, 269108, 259655, 
    269094, 269095, 204373, 283319, 292893, 
    283328, 284130, 306484, 269110, 306494, 
    269106
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.01596

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "72.98"
    },
    "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": 69,
        "rows_produced_per_join": 6,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (187599,79185,79358,82647,82677,82659,82664,82650,79359,82662,80067,82658,189127,191122,197476,82675,83702,82663,199702,188170,187601,191601,188620,201635,82665,191770,82674,210711,203577,82670,169289,153234,259182,259310,269097,247890,269118,247892,269100,269096,269091,269090,247902,259643,269113,247897,258388,269098,269093,269116,259598,269111,269107,269108,259655,269094,269095,204373,283319,292893,283328,284130,306484,269110,306494,269106))",
        "cost_info": {
          "read_cost": "72.29",
          "eval_cost": "0.69",
          "prefix_cost": "72.98",
          "data_read_per_join": "165"
        },
        "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)))"
      }
    }
  }
}