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 (
    74405, 74404, 74403, 74402, 74401, 74400, 
    74399, 74398, 74397, 74396, 74395, 
    74394, 73974, 74268, 74180, 74091, 
    73995, 73744, 74267, 73822, 73690, 
    73601, 74090, 74089, 74088, 74087, 
    74086, 74085, 74084, 74083, 74082, 
    74081, 74080, 74079, 74078, 74077, 
    74076, 74075, 74074, 74073
  ) 
  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 0.00146

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
73601 1.69000000
73690 1.69000000
73744 1.69000000
73822 1.69000000
73974 1.69000000
73995 1.69000000
74073 1.69000000
74074 1.69000000
74075 1.69000000
74076 1.69000000
74077 1.69000000
74078 1.69000000
74079 1.69000000
74080 1.69000000
74081 1.69000000
74082 1.69000000
74083 1.69000000
74084 1.69000000
74085 1.69000000
74086 1.69000000
74087 1.69000000
74088 1.69000000
74089 1.69000000
74090 1.69000000
74091 1.69000000
74180 1.69000000
74267 1.69000000
74268 1.69000000
74394 1.69000000
74395 1.69000000
74396 1.69000000
74397 1.69000000
74398 1.69000000
74399 1.69000000
74400 1.69000000
74401 1.69000000
74402 1.69000000
74403 1.69000000
74404 1.69000000
74405 1.69000000