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 (
    283106, 283123, 283129, 289266, 291486, 
    306655, 282371, 282946, 282977, 282989, 
    283048, 283058, 283139, 289286, 289289, 
    289300, 282362, 282379, 282895, 282912, 
    282922, 282959, 283047, 283086, 291454, 
    282370, 282934, 282944, 282951, 282964, 
    283003, 283005, 283019, 283031, 283071, 
    283075, 283135, 283137, 283154, 289293, 
    291446, 291500, 282353, 282366, 282369, 
    282916, 282937, 282950, 282962, 282978, 
    283028, 283045, 283073, 283078, 283104, 
    283110, 283127, 283153, 289261, 282372, 
    282906, 282945, 282970, 282986, 283059, 
    283112, 283147, 283155, 289215, 289284, 
    291448, 291481, 282896, 282919, 283027, 
    283092, 283102, 283133, 291461, 291496, 
    306662, 282355, 282374, 282902, 282967, 
    282995, 282996, 283036, 283130, 289269, 
    291447, 291489, 282367, 282894, 282981, 
    283008
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00715

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "99.99"
    },
    "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": 96,
        "rows_produced_per_join": 9,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (283106,283123,283129,289266,291486,306655,282371,282946,282977,282989,283048,283058,283139,289286,289289,289300,282362,282379,282895,282912,282922,282959,283047,283086,291454,282370,282934,282944,282951,282964,283003,283005,283019,283031,283071,283075,283135,283137,283154,289293,291446,291500,282353,282366,282369,282916,282937,282950,282962,282978,283028,283045,283073,283078,283104,283110,283127,283153,289261,282372,282906,282945,282970,282986,283059,283112,283147,283155,289215,289284,291448,291481,282896,282919,283027,283092,283102,283133,291461,291496,306662,282355,282374,282902,282967,282995,282996,283036,283130,289269,291447,291489,282367,282894,282981,283008))",
        "cost_info": {
          "read_cost": "99.03",
          "eval_cost": "0.96",
          "prefix_cost": "99.99",
          "data_read_per_join": "230"
        },
        "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)))"
      }
    }
  }
}