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 (
    30669, 30670, 30671, 30672, 30673, 30674, 
    30675, 30676, 30677, 30678, 30679, 
    30680, 30681, 30682, 30683, 30684
  ) 
  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 0.00074

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "62.21"
    },
    "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": 33,
        "rows_produced_per_join": 6,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (30669,30670,30671,30672,30673,30674,30675,30676,30677,30678,30679,30680,30681,30682,30683,30684))",
        "cost_info": {
          "read_cost": "60.89",
          "eval_cost": "1.32",
          "prefix_cost": "62.21",
          "data_read_per_join": "158"
        },
        "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
30669 88.000000
30670 93.000000
30671 107.000000
30672 26.000000
30673 31.000000
30674 52.000000
30675 32.000000
30676 32.000000
30677 72.000000
30678 47.000000
30679 251.000000
30680 53.000000
30681 88.000000
30682 27.000000
30683 113.000000
30684 61.000000