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 (
    1475, 1476, 1477, 5182, 5183, 5184, 5185, 
    5186, 5187, 1461, 1462, 1463, 1464, 
    1465, 5170, 5171, 5172, 5173, 5174, 
    5175, 1878, 1879, 1880, 1881, 1882, 
    1883, 1884, 1885, 1886, 1887, 1888, 
    1889, 1890, 1891, 1892, 1893, 1894, 
    1895, 1896, 1897, 1898, 1899, 1900, 
    1901, 1902, 1903, 1904, 1905, 1906, 
    1907, 1908, 1909, 1910, 1911, 1912, 
    1913, 1914, 1915, 1916, 1917, 1918, 
    1919, 1920, 1921, 1922, 1923, 1924, 
    1925, 1926, 1927, 1928, 1929, 1930, 
    1931, 5560, 5561, 5562, 5563, 5564, 
    5565, 5566, 5567, 5568, 5569, 5570, 
    5571, 5572, 5573, 5574, 5575, 5576, 
    5577, 5578, 5579, 5580, 5581
  ) 
  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 0.00292

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.21"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_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": 96,
        "rows_produced_per_join": 19,
        "filtered": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (1475,1476,1477,5182,5183,5184,5185,5186,5187,1461,1462,1463,1464,1465,5170,5171,5172,5173,5174,5175,1878,1879,1880,1881,1882,1883,1884,1885,1886,1887,1888,1889,1890,1891,1892,1893,1894,1895,1896,1897,1898,1899,1900,1901,1902,1903,1904,1905,1906,1907,1908,1909,1910,1911,1912,1913,1914,1915,1916,1917,1918,1919,1920,1921,1922,1923,1924,1925,1926,1927,1928,1929,1930,1931,5560,5561,5562,5563,5564,5565,5566,5567,5568,5569,5570,5571,5572,5573,5574,5575,5576,5577,5578,5579,5580,5581))",
        "cost_info": {
          "read_cost": "65.29",
          "eval_cost": "1.92",
          "prefix_cost": "67.21",
          "data_read_per_join": "460"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}