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 (
    105, 15, 16, 17, 18, 19, 20, 21, 22, 23, 
    24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 
    34, 35, 36, 37, 38, 39, 40, 41, 42, 43
  ) 
  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 0.00073

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "72.01"
    },
    "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": 30,
        "rows_produced_per_join": 5,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (105,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43))",
        "cost_info": {
          "read_cost": "70.81",
          "eval_cost": "1.20",
          "prefix_cost": "72.01",
          "data_read_per_join": "143"
        },
        "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)))"
      }
    }
  }
}