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 (
    95114, 99478, 136598, 98587, 93064, 
    90460, 99480, 91782, 92017, 91783, 
    91777, 95110, 95716, 92365, 131318, 
    131312, 98586, 104674, 93059, 104677, 
    98584, 92030, 127795, 93062, 92461, 
    92031, 92465, 91357, 92462, 92367, 
    93063, 95702, 93065, 97069, 93066, 
    92464, 123544, 93058, 97078, 189132, 
    104676, 91356, 96730, 97156, 123546, 
    104675, 92463, 95107, 131316, 131320, 
    95072, 93054, 104673, 127897, 97071, 
    136415, 93061
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.01060

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "70.52"
    },
    "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": 102,
        "rows_produced_per_join": 10,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (95114,99478,136598,98587,93064,90460,99480,91782,92017,91783,91777,95110,95716,92365,131318,131312,98586,104674,93059,104677,98584,92030,127795,93062,92461,92031,92465,91357,92462,92367,93063,95702,93065,97069,93066,92464,123544,93058,97078,189132,104676,91356,96730,97156,123546,104675,92463,95107,131316,131320,95072,93054,104673,127897,97071,136415,93061))",
        "cost_info": {
          "read_cost": "69.50",
          "eval_cost": "1.02",
          "prefix_cost": "70.52",
          "data_read_per_join": "244"
        },
        "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)))"
      }
    }
  }
}