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 (
    89019, 89018, 89017, 89016, 89015, 89014, 
    88971, 89484, 89444, 89278, 88869, 
    88868, 89442, 89441, 89440, 89439, 
    89438, 89139, 89138, 89137, 89136, 
    89135, 89134, 89133, 89132, 89131, 
    89130, 89129, 89128, 89127, 89126, 
    89125, 89124, 89123, 89122, 88918, 
    88726, 88725, 88724, 88723
  ) 
  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 0.00143

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
88723 1.69000000
88724 1.69000000
88725 1.69000000
88726 1.69000000
88868 1.69000000
88869 1.69000000
88918 1.69000000
88971 1.69000000
89014 1.69000000
89015 1.69000000
89016 1.69000000
89017 1.69000000
89018 1.69000000
89019 1.69000000
89122 1.69000000
89123 1.69000000
89124 1.69000000
89125 1.69000000
89126 1.69000000
89127 1.69000000
89128 1.69000000
89129 1.69000000
89130 1.69000000
89131 1.69000000
89132 1.69000000
89133 1.69000000
89134 1.69000000
89135 1.69000000
89136 1.69000000
89137 1.69000000
89138 1.69000000
89139 1.69000000
89278 1.69000000
89438 1.69000000
89439 1.69000000
89440 1.69000000
89441 1.69000000
89442 1.69000000
89444 1.69000000
89484 1.69000000