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 (
    9645, 9646, 9647, 9648, 9649, 9650, 9651, 
    9652, 9653, 9654, 9655, 9656, 9657, 
    9658, 9659, 9660
  ) 
  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 0.00067

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "38.41"
    },
    "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": 16,
        "rows_produced_per_join": 3,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (9645,9646,9647,9648,9649,9650,9651,9652,9653,9654,9655,9656,9657,9658,9659,9660))",
        "cost_info": {
          "read_cost": "37.77",
          "eval_cost": "0.64",
          "prefix_cost": "38.41",
          "data_read_per_join": "76"
        },
        "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
9645 79.000000
9646 79.000000
9647 79.000000
9648 149.000000
9649 129.000000
9650 105.000000
9651 99.000000
9652 115.000000
9653 119.000000
9654 797.000000
9655 797.000000
9656 149.000000
9657 179.000000
9658 189.000000
9659 249.000000
9660 319.000000