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 (
    51830, 51829, 59337, 52214, 51828, 51816, 
    51812, 51811, 51786, 51785, 51813, 
    51802, 51801, 51800, 51799, 51798, 
    51797, 51796, 51795, 51794, 51793, 
    51792, 51791, 51790, 51789, 51788, 
    51753, 51752, 51751, 51750, 51782, 
    51735, 91670, 91669, 91668, 51653, 
    51646, 51638, 51637, 51636, 51635, 
    111382, 51609, 51605, 51587, 51581, 
    51580, 51666, 51665, 51664, 51663, 
    51662, 51557, 51555, 51534, 51533, 
    51532, 51531, 51530, 51529, 51520, 
    51437, 51694, 51430, 51425, 51338, 
    51337, 51319, 51768, 51418, 51287, 
    51198, 51127, 51126, 51098, 51097, 
    51096, 51095, 51094, 51093
  ) 
  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 0.00175

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 9 160 Using where

Result

product_id price
51093 1.69000000
51094 1.69000000
51095 1.69000000
51096 1.69000000
51097 1.69000000
51098 1.69000000
51126 1.69000000
51127 1.69000000
51198 1.69000000
51287 1.69000000
51319 1.69000000
51337 1.69000000
51338 1.69000000
51418 1.69000000
51425 1.69000000
51430 1.69000000
51437 1.69000000
51520 1.69000000
51529 1.69000000
51530 1.69000000
51531 1.69000000
51532 1.69000000
51533 1.69000000
51534 1.69000000
51555 1.69000000
51557 1.69000000
51580 1.69000000
51581 1.69000000
51587 1.69000000
51605 1.69000000
51609 1.69000000
51635 1.69000000
51636 1.69000000
51637 1.69000000
51638 1.69000000
51646 1.69000000
51653 1.69000000
51662 1.69000000
51663 1.69000000
51664 1.69000000
51665 1.69000000
51666 1.69000000
51694 1.69000000
51735 1.69000000
51750 1.69000000
51751 1.69000000
51752 1.69000000
51753 1.69000000
51768 1.69000000
51782 1.69000000
51785 1.69000000
51786 1.69000000
51788 1.69000000
51789 1.69000000
51790 1.69000000
51791 1.69000000
51792 1.69000000
51793 1.69000000
51794 1.69000000
51795 1.69000000
51796 1.69000000
51797 1.69000000
51798 1.69000000
51799 1.69000000
51800 1.69000000
51801 1.69000000
51802 1.69000000
51811 1.69000000
51812 1.69000000
51813 1.69000000
51816 1.69000000
51828 1.69000000
51829 1.69000000
51830 1.69000000
52214 1.69000000
59337 1.69000000
91668 1.69000000
91669 1.69000000
91670 1.69000000
111382 1.69000000