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 (
    74051, 74050, 74049, 74048, 74047, 74046, 
    74045, 74044, 74043, 73817, 73816, 
    74713, 74712, 74711, 74710, 74709, 
    74708, 74707, 74706, 74705, 74704, 
    74703, 74702, 74701, 74700, 74699, 
    74698, 74697, 74696, 74695, 74694, 
    74466, 74601, 74540, 74092, 73927, 
    73907, 73906, 73824, 73952
  ) 
  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 0.00094

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
73816 1.69000000
73817 1.69000000
73824 1.69000000
73906 1.69000000
73907 1.69000000
73927 1.69000000
73952 1.69000000
74043 1.69000000
74044 1.69000000
74045 1.69000000
74046 1.69000000
74047 1.69000000
74048 1.69000000
74049 1.69000000
74050 1.69000000
74051 1.69000000
74092 1.69000000
74466 1.69000000
74540 1.69000000
74601 1.69000000
74694 1.69000000
74695 1.69000000
74696 1.69000000
74697 1.69000000
74698 1.69000000
74699 1.69000000
74700 1.69000000
74701 1.69000000
74702 1.69000000
74703 1.69000000
74704 1.69000000
74705 1.69000000
74706 1.69000000
74707 1.69000000
74708 1.69000000
74709 1.69000000
74710 1.69000000
74711 1.69000000
74712 1.69000000
74713 1.69000000