SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    81610, 81595, 81654, 81637, 81619, 81590, 
    81662, 81649, 81632, 81706, 81615, 
    81639, 81697, 81652, 81622, 81660, 
    81669, 81693, 81628, 81700, 81606, 
    81644, 81703, 81601, 81687, 81679, 
    81666, 81683, 139611, 81689, 81674, 
    151100, 151062
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00192

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "92.51"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 66,
        "rows_produced_per_join": 66,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "79.31",
          "eval_cost": "13.20",
          "prefix_cost": "92.51",
          "data_read_per_join": "4K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`webmarco`.`cscart_product_prices`.`lower_limit` = 1) and (`webmarco`.`cscart_product_prices`.`product_id` in (81610,81595,81654,81637,81619,81590,81662,81649,81632,81706,81615,81639,81697,81652,81622,81660,81669,81693,81628,81700,81606,81644,81703,81601,81687,81679,81666,81683,139611,81689,81674,151100,151062)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}