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 (
    44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 
    55, 56, 57, 58, 59, 60, 61, 2, 3, 4, 5, 6, 
    7, 8, 9, 11, 12, 13
  ) 
  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 0.00082

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.61"
    },
    "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": 29,
        "rows_produced_per_join": 5,
        "filtered": "19.99",
        "index_condition": "(`portal`.`q_product_prices`.`product_id` in (44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,2,3,4,5,6,7,8,9,11,12,13))",
        "cost_info": {
          "read_cost": "68.45",
          "eval_cost": "1.16",
          "prefix_cost": "69.61",
          "data_read_per_join": "139"
        },
        "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)))"
      }
    }
  }
}