SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    77, 82, 84, 85, 83, 87, 89, 92, 93, 78, 169, 
    75
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00074

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "ref",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "lower_limit",
      "key_length": "3",
      "used_key_parts": ["lower_limit"],
      "ref": ["const"],
      "rowid_filter": {
        "range": {
          "key": "product_id",
          "used_key_parts": ["product_id", "usergroup_id", "lower_limit"]
        },
        "rows": 24,
        "selectivity_pct": 19.04761905
      },
      "rows": 31,
      "filtered": 19.04761887,
      "index_condition": "cscart_product_prices.product_id in (77,82,84,85,83,87,89,92,93,78,169,75) and cscart_product_prices.usergroup_id in (0,1)",
      "attached_condition": "cscart_product_prices.lower_limit <=> 1"
    }
  }
}

Result

product_id price
75 53333.000000
77 53333.000000
78 53333.000000
82 53333.000000
83 53333.000000
84 53333.000000
85 53333.000000
87 10000.000000
89 100.000000
92 53333.000000
93 53333.000000
169 77142.860000