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 (
    65260, 65340, 65210, 64553, 65258, 65257, 
    65256, 65255, 65254, 65253, 65252, 
    65251, 65250, 65249, 65248, 65247, 
    65246, 65245, 65244, 65243, 65242, 
    65241, 65240, 65239, 65238, 65237, 
    65236, 65235, 65234, 65233, 65232, 
    65231, 65230, 65229, 65163, 65162, 
    65161, 65160, 65159, 65114
  ) 
  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 0.00161

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
64553 1.69000000
65114 1.69000000
65159 1.69000000
65160 1.69000000
65161 1.69000000
65162 1.69000000
65163 1.69000000
65210 1.69000000
65229 1.69000000
65230 1.69000000
65231 1.69000000
65232 1.69000000
65233 1.69000000
65234 1.69000000
65235 1.69000000
65236 1.69000000
65237 1.69000000
65238 1.69000000
65239 1.69000000
65240 1.69000000
65241 1.69000000
65242 1.69000000
65243 1.69000000
65244 1.69000000
65245 1.69000000
65246 1.69000000
65247 1.69000000
65248 1.69000000
65249 1.69000000
65250 1.69000000
65251 1.69000000
65252 1.69000000
65253 1.69000000
65254 1.69000000
65255 1.69000000
65256 1.69000000
65257 1.69000000
65258 1.69000000
65260 1.69000000
65340 1.69000000