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 (
    41248, 41249, 41250, 41251, 41252, 41253, 
    41254, 41255, 41256, 41257, 41258, 
    41259, 41260, 41261, 41262, 41263, 
    41264, 41265, 41266, 41267, 41268, 
    41269, 41270, 41271, 41272, 41273, 
    41274, 41275, 41276, 41277
  ) 
  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 0.00105

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "80.41"
    },
    "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": 36,
        "rows_produced_per_join": 7,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (41248,41249,41250,41251,41252,41253,41254,41255,41256,41257,41258,41259,41260,41261,41262,41263,41264,41265,41266,41267,41268,41269,41270,41271,41272,41273,41274,41275,41276,41277))",
        "cost_info": {
          "read_cost": "78.97",
          "eval_cost": "1.44",
          "prefix_cost": "80.41",
          "data_read_per_join": "172"
        },
        "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)))"
      }
    }
  }
}