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 (
    81170, 81169, 81671, 81670, 81669, 81668, 
    81667, 81666, 81665, 81664, 81663, 
    81662, 81661, 81660, 81643, 81133, 
    81124, 81105, 81103, 81102
  ) 
  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 0.00047

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 40 Using where

Result

product_id price
81102 1.69000000
81103 1.69000000
81105 1.69000000
81124 1.69000000
81133 1.69000000
81169 1.69000000
81170 1.69000000
81643 1.69000000
81660 1.69000000
81661 1.69000000
81662 1.69000000
81663 1.69000000
81664 1.69000000
81665 1.69000000
81666 1.69000000
81667 1.69000000
81668 1.69000000
81669 1.69000000
81670 1.69000000
81671 1.69000000