SELECT 
  q_product_prices.product_id, 
  MIN(
    IF(
      q_product_prices.percentage_discount = 0, 
      q_product_prices.price, 
      q_product_prices.price - (
        q_product_prices.price * q_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  q_product_prices 
WHERE 
  q_product_prices.product_id IN (
    30370, 30371, 30372, 30373, 30374, 30375, 
    30376, 30377, 30378, 30379, 30380, 
    30381, 30382, 30383, 30384, 30385
  ) 
  AND q_product_prices.lower_limit = 1 
  AND q_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  q_product_prices.product_id

Query time 0.00068

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "63.61"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "q_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 34,
        "rows_produced_per_join": 6,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (30370,30371,30372,30373,30374,30375,30376,30377,30378,30379,30380,30381,30382,30383,30384,30385))",
        "cost_info": {
          "read_cost": "62.25",
          "eval_cost": "1.36",
          "prefix_cost": "63.61",
          "data_read_per_join": "163"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`portal`.`q_product_prices`.`lower_limit` = 1) and (`portal`.`q_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
30370 48.000000
30371 84.000000
30372 76.000000
30373 131.000000
30374 86.000000
30375 106.000000
30376 60.000000
30377 37.000000
30378 39.000000
30379 153.000000
30380 96.000000
30381 116.000000
30382 97.000000
30383 81.000000
30384 75.000000
30385 232.000000