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 (
    32447, 32448, 32450, 32451, 32452, 32453, 
    32454, 32455, 32456, 32457, 32458, 
    32460, 32461, 32462, 32463, 32465, 
    32466, 32467, 32468, 32469, 32471, 
    32472, 32473, 32474, 32475, 32476, 
    32478, 32479, 32480, 32481, 32482, 
    32483
  ) 
  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 0.00077

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "85.21"
    },
    "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": 38,
        "rows_produced_per_join": 7,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (32447,32448,32450,32451,32452,32453,32454,32455,32456,32457,32458,32460,32461,32462,32463,32465,32466,32467,32468,32469,32471,32472,32473,32474,32475,32476,32478,32479,32480,32481,32482,32483))",
        "cost_info": {
          "read_cost": "83.69",
          "eval_cost": "1.52",
          "prefix_cost": "85.21",
          "data_read_per_join": "182"
        },
        "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)))"
      }
    }
  }
}