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 (
    81101, 81100, 81099, 81098, 81053, 81494, 
    81072, 81042, 81039, 81038, 81037, 
    81034, 81019, 81493, 81492, 81062, 
    81060, 80976, 80965, 80880
  ) 
  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 0.00064

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
80880 1.69000000
80965 1.69000000
80976 1.69000000
81019 1.69000000
81034 1.69000000
81037 1.69000000
81038 1.69000000
81039 1.69000000
81042 1.69000000
81053 1.69000000
81060 1.69000000
81062 1.69000000
81072 1.69000000
81098 1.69000000
81099 1.69000000
81100 1.69000000
81101 1.69000000
81492 1.69000000
81493 1.69000000
81494 1.69000000