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 (
    66092, 66091, 66090, 66089, 66088, 66087, 
    66086, 66085, 66084, 66083, 66082, 
    66081, 66080, 66079, 66078, 66077, 
    66076, 66075, 66074, 66073, 66072, 
    66071, 66070, 66069, 66068, 66067, 
    66066, 66065, 66064, 66063
  ) 
  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 0.00066

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 60 Using where

Result

product_id price
66063 1.69000000
66064 1.69000000
66065 1.69000000
66066 1.69000000
66067 1.69000000
66068 1.69000000
66069 1.69000000
66070 1.69000000
66071 1.69000000
66072 1.69000000
66073 1.69000000
66074 1.69000000
66075 1.69000000
66076 1.69000000
66077 1.69000000
66078 1.69000000
66079 1.69000000
66080 1.69000000
66081 1.69000000
66082 1.69000000
66083 1.69000000
66084 1.69000000
66085 1.69000000
66086 1.69000000
66087 1.69000000
66088 1.69000000
66089 1.69000000
66090 1.69000000
66091 1.69000000
66092 1.69000000