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 (
    32622, 32623, 32624, 32625, 32626, 32627, 
    32628, 32629, 32630, 32631, 32632, 
    32633, 32634, 32635, 32636, 32637, 
    32638, 32639, 32640, 32641, 32642, 
    32643, 32644, 32645, 32646, 32647, 
    32648, 32649, 32650, 32651, 32652, 
    32653
  ) 
  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 0.00127

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "78.21"
    },
    "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 (32622,32623,32624,32625,32626,32627,32628,32629,32630,32631,32632,32633,32634,32635,32636,32637,32638,32639,32640,32641,32642,32643,32644,32645,32646,32647,32648,32649,32650,32651,32652,32653))",
        "cost_info": {
          "read_cost": "76.89",
          "eval_cost": "1.32",
          "prefix_cost": "78.21",
          "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)))"
      }
    }
  }
}