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 (
    44451, 44450, 44449, 44448, 44447, 44446, 
    44445, 44444, 44443, 44442, 44441, 
    44440, 44439, 44438, 44437, 44436, 
    44435, 44434, 44433, 44432
  ) 
  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 0.00077

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
44432 1.69000000
44433 1.69000000
44434 1.69000000
44435 1.69000000
44436 1.69000000
44437 1.69000000
44438 1.69000000
44439 1.69000000
44440 1.69000000
44441 1.69000000
44442 1.69000000
44443 1.69000000
44444 1.69000000
44445 1.69000000
44446 1.69000000
44447 1.69000000
44448 1.69000000
44449 1.69000000
44450 1.69000000
44451 1.69000000