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 (
    130681, 145323, 114897, 131992, 165403, 
    257589, 115093, 108241, 197488, 175093, 
    165284, 156319, 202170, 167561, 108245, 
    139394, 159546, 156799, 211705, 252518, 
    108234, 164905, 108385, 112103, 129512, 
    161993, 112102, 129527, 144425, 131847, 
    108248, 120905, 108242, 242304, 111949, 
    196622, 111951, 133995, 128503, 131987, 
    156326, 114827, 132626, 135126, 138125, 
    161899, 114282, 174366
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00604

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "40.68"
    },
    "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": 48,
        "rows_produced_per_join": 4,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (130681,145323,114897,131992,165403,257589,115093,108241,197488,175093,165284,156319,202170,167561,108245,139394,159546,156799,211705,252518,108234,164905,108385,112103,129512,161993,112102,129527,144425,131847,108248,120905,108242,242304,111949,196622,111951,133995,128503,131987,156326,114827,132626,135126,138125,161899,114282,174366))",
        "cost_info": {
          "read_cost": "40.20",
          "eval_cost": "0.48",
          "prefix_cost": "40.68",
          "data_read_per_join": "115"
        },
        "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)))"
      }
    }
  }
}