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 (
    30685, 30686, 30687, 30688, 30689, 30690, 
    30691, 30692, 30693, 30694, 30695, 
    30696, 30697, 30699, 30700, 30701
  ) 
  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 0.00063

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 (30685,30686,30687,30688,30689,30690,30691,30692,30693,30694,30695,30696,30697,30699,30700,30701))",
        "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
30685 76.000000
30686 29.000000
30687 77.000000
30688 97.000000
30689 35.000000
30690 45.000000
30691 51.000000
30692 71.000000
30693 98.000000
30694 35.000000
30695 46.000000
30696 71.000000
30697 41.000000
30699 45.000000
30700 32.000000
30701 40.000000