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 (
    106825, 109566, 109282, 109274, 106845, 
    109588, 109283, 107421, 109556, 109585, 
    109275, 109586, 109565, 109587, 150995, 
    109279, 107417, 107416, 107418, 246332, 
    107419, 246334, 246333
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.01206

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "16.11"
    },
    "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": 23,
        "rows_produced_per_join": 2,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (106825,109566,109282,109274,106845,109588,109283,107421,109556,109585,109275,109586,109565,109587,150995,109279,107417,107416,107418,246332,107419,246334,246333))",
        "cost_info": {
          "read_cost": "15.88",
          "eval_cost": "0.23",
          "prefix_cost": "16.11",
          "data_read_per_join": "55"
        },
        "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)))"
      }
    }
  }
}