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 (
    74072, 74071, 74056, 73996, 73977, 73815, 
    73673, 73599, 73598, 73821, 73994, 
    73976, 73740, 73734, 73880, 73819, 
    73484, 73483, 73820, 73874, 73626, 
    73873, 73872, 73871, 73870, 73869, 
    73868, 73867, 73866, 73865, 73864, 
    73863, 73862, 73861, 73860, 73859, 
    73858, 73857, 73856, 73855
  ) 
  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 0.00108

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id usergroup 9 80 Using where

Result

product_id price
73483 1.69000000
73484 1.69000000
73598 1.69000000
73599 1.69000000
73626 1.69000000
73673 1.69000000
73734 1.69000000
73740 1.69000000
73815 1.69000000
73819 1.69000000
73820 1.69000000
73821 1.69000000
73855 1.69000000
73856 1.69000000
73857 1.69000000
73858 1.69000000
73859 1.69000000
73860 1.69000000
73861 1.69000000
73862 1.69000000
73863 1.69000000
73864 1.69000000
73865 1.69000000
73866 1.69000000
73867 1.69000000
73868 1.69000000
73869 1.69000000
73870 1.69000000
73871 1.69000000
73872 1.69000000
73873 1.69000000
73874 1.69000000
73880 1.69000000
73976 1.69000000
73977 1.69000000
73994 1.69000000
73996 1.69000000
74056 1.69000000
74071 1.69000000
74072 1.69000000