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 (
    45387, 45393, 45394, 45396, 45398, 45399, 
    45401, 45402, 45403, 45404, 45406, 
    45407, 45408, 45411, 45413, 45414
  ) 
  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 0.00059

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "49.61"
    },
    "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": 24,
        "rows_produced_per_join": 4,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (45387,45393,45394,45396,45398,45399,45401,45402,45403,45404,45406,45407,45408,45411,45413,45414))",
        "cost_info": {
          "read_cost": "48.65",
          "eval_cost": "0.96",
          "prefix_cost": "49.61",
          "data_read_per_join": "115"
        },
        "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
45387 14.000000
45393 12.000000
45394 31.000000
45396 111.000000
45398 29.000000
45399 37.000000
45401 14.000000
45402 12.000000
45403 14.000000
45404 19.000000
45406 19.000000
45407 59.000000
45408 12.000000
45411 26.000000
45413 104.000000
45414 11.000000