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 (
    36672, 36758, 57792, 36754, 36692, 150992, 
    54764, 36683, 49009, 36870, 36707, 
    61058, 36687, 36716, 61982, 36827, 
    36704, 36677, 77482, 36755, 36664, 
    36688, 36798, 36690, 36680, 47619, 
    36665, 36732, 36773, 36669, 36739, 
    36822, 36765, 76558, 36679, 36691, 
    54762, 36678, 36844, 36702, 36756, 
    36768, 36714, 61979, 36772, 36823, 
    36731, 36807
  ) 
  AND product_prices.lower_limit = 1 
  AND product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  product_prices.product_id

Query time 0.00188

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "46.21"
    },
    "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": 76,
        "rows_produced_per_join": 7,
        "filtered": "10.00",
        "index_condition": "(`goimagine`.`product_prices`.`product_id` in (36672,36758,57792,36754,36692,150992,54764,36683,49009,36870,36707,61058,36687,36716,61982,36827,36704,36677,77482,36755,36664,36688,36798,36690,36680,47619,36665,36732,36773,36669,36739,36822,36765,76558,36679,36691,54762,36678,36844,36702,36756,36768,36714,61979,36772,36823,36731,36807))",
        "cost_info": {
          "read_cost": "45.45",
          "eval_cost": "0.76",
          "prefix_cost": "46.21",
          "data_read_per_join": "182"
        },
        "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)))"
      }
    }
  }
}