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 (
    292255, 292063, 131731, 131730, 131723, 
    131720, 131733, 142583, 60296, 69189, 
    65542, 144618, 144619, 65546, 20850, 
    22976, 41008, 40967, 26745, 37628, 
    70620, 36514, 23700, 23695, 49591, 
    23349, 26924, 33770, 33713, 47186, 
    45116, 38492, 45620
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00230

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "23.11"
    },
    "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": 33,
        "rows_produced_per_join": 3,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (292255,292063,131731,131730,131723,131720,131733,142583,60296,69189,65542,144618,144619,65546,20850,22976,41008,40967,26745,37628,70620,36514,23700,23695,49591,23349,26924,33770,33713,47186,45116,38492,45620))",
        "cost_info": {
          "read_cost": "22.78",
          "eval_cost": "0.33",
          "prefix_cost": "23.11",
          "data_read_per_join": "79"
        },
        "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)))"
      }
    }
  }
}