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 (
    15326, 15325, 15324, 15323, 15289, 15290, 
    42114, 42113, 42112, 42111, 15164, 
    15163, 15159, 15132, 15129, 15128, 
    15127, 15162, 15123, 14859, 14857, 
    14856, 14849, 14844, 14836, 14827, 
    14825, 14822, 14817, 14833, 14832, 
    14831, 14830, 14829, 14828, 14826, 
    14824, 14823, 14821, 14820
  ) 
  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 0.00102

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
14817 1.69000000
14820 1.69000000
14821 1.69000000
14822 1.69000000
14823 1.69000000
14824 1.69000000
14825 1.69000000
14826 1.69000000
14827 1.69000000
14828 1.69000000
14829 1.69000000
14830 1.69000000
14831 1.69000000
14832 1.69000000
14833 1.69000000
14836 1.69000000
14844 1.69000000
14849 1.69000000
14856 1.69000000
14857 1.69000000
14859 1.69000000
15123 1.69000000
15127 1.69000000
15128 1.69000000
15129 1.69000000
15132 1.69000000
15159 1.69000000
15162 1.69000000
15163 1.69000000
15164 1.69000000
15289 1.69000000
15290 1.69000000
15323 1.69000000
15324 1.69000000
15325 1.69000000
15326 1.69000000
42111 1.69000000
42112 1.69000000
42113 1.69000000
42114 1.69000000