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 (
    281, 282, 283, 284, 332, 333, 334, 335, 
    336, 337, 3915, 3916, 3917, 3918, 3919, 
    3920, 3921, 3968, 3969, 3970, 3971, 
    3972, 3973, 3974, 4020, 4021, 4022, 
    4023, 4024, 4025, 4026, 4094, 4095, 
    4096, 4097, 4098, 4099, 4100, 4101, 
    4102, 4103, 4104, 4105, 4106, 4107, 
    4163, 4164, 4165
  ) 
  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 0.00126

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": "19.99",
        "index_condition": "(`test2_gaseus`.`cscart_product_prices`.`product_id` in (281,282,283,284,332,333,334,335,336,337,3915,3916,3917,3918,3919,3920,3921,3968,3969,3970,3971,3972,3973,3974,4020,4021,4022,4023,4024,4025,4026,4094,4095,4096,4097,4098,4099,4100,4101,4102,4103,4104,4105,4106,4107,4163,4164,4165))",
        "cost_info": {
          "read_cost": "32.65",
          "eval_cost": "0.96",
          "prefix_cost": "33.61",
          "data_read_per_join": "230"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`test2_gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`test2_gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}