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 (
    99157, 99156, 99155, 99154, 99153, 99152, 
    99151, 99150, 99149, 99148, 99147, 
    99146, 99145, 99144, 99143, 99142, 
    99141, 99140, 99139, 99138
  ) 
  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 0.00079

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
99138 1.69000000
99139 1.69000000
99140 1.69000000
99141 1.69000000
99142 1.69000000
99143 1.69000000
99144 1.69000000
99145 1.69000000
99146 1.69000000
99147 1.69000000
99148 1.69000000
99149 1.69000000
99150 1.69000000
99151 1.69000000
99152 1.69000000
99153 1.69000000
99154 1.69000000
99155 1.69000000
99156 1.69000000
99157 1.69000000