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 (
    507, 7925, 3554, 3552, 3553, 3447, 4214, 
    4554, 3446, 4604, 7603, 7604, 7605, 
    7606, 4059, 3865, 4054, 4058, 4052, 
    4056, 4053, 3870, 3872, 3871, 3873, 
    3862, 262, 1785, 866, 3676, 3677, 323, 
    865, 864, 322, 324, 5071, 6426, 6428, 
    6429, 6427, 5615, 5613, 5614, 5611, 
    5612, 5692, 5693
  ) 
  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 0.00068

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.61"
    },
    "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": 48,
        "rows_produced_per_join": 9,
        "filtered": "19.12",
        "index_condition": "(`dbggbern`.`cscart_product_prices`.`product_id` in (507,7925,3554,3552,3553,3447,4214,4554,3446,4604,7603,7604,7605,7606,4059,3865,4054,4058,4052,4056,4053,3870,3872,3871,3873,3862,262,1785,866,3676,3677,323,865,864,322,324,5071,6426,6428,6429,6427,5615,5613,5614,5611,5612,5692,5693))",
        "cost_info": {
          "read_cost": "32.69",
          "eval_cost": "0.92",
          "prefix_cost": "33.61",
          "data_read_per_join": "220"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`dbggbern`.`cscart_product_prices`.`lower_limit` = 1) and (`dbggbern`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}