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 (
    87149, 87148, 87147, 87146, 87478, 87461, 
    87267, 87013, 87012, 86982, 87168, 
    87437, 87163, 87162, 87438, 87288, 
    87287, 87025, 87022, 86884, 88075, 
    88074, 88073, 88072, 87072, 87071, 
    87070, 86983, 86835, 86603, 86602, 
    86601, 87357, 86850, 86849, 86848, 
    86847, 86846, 86845, 86693
  ) 
  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 0.00142

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
86601 1.69000000
86602 1.69000000
86603 1.69000000
86693 1.69000000
86835 1.69000000
86845 1.69000000
86846 1.69000000
86847 1.69000000
86848 1.69000000
86849 1.69000000
86850 1.69000000
86884 1.69000000
86982 1.69000000
86983 1.69000000
87012 1.69000000
87013 1.69000000
87022 1.69000000
87025 1.69000000
87070 1.69000000
87071 1.69000000
87072 1.69000000
87146 1.69000000
87147 1.69000000
87148 1.69000000
87149 1.69000000
87162 1.69000000
87163 1.69000000
87168 1.69000000
87267 1.69000000
87287 1.69000000
87288 1.69000000
87357 1.69000000
87437 1.69000000
87438 1.69000000
87461 1.69000000
87478 1.69000000
88072 1.69000000
88073 1.69000000
88074 1.69000000
88075 1.69000000