SELECT 
  ushop_product_prices.product_id, 
  MIN(
    IF(
      ushop_product_prices.percentage_discount = 0, 
      ushop_product_prices.price, 
      ushop_product_prices.price - (
        ushop_product_prices.price * ushop_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  ushop_product_prices 
WHERE 
  ushop_product_prices.product_id IN (
    346, 345, 337, 321, 347, 323, 317, 326, 
    314, 327, 313, 324, 332, 316, 341, 333, 
    335, 339, 334, 336
  ) 
  AND ushop_product_prices.lower_limit = 1 
  AND ushop_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  ushop_product_prices.product_id

Query time 0.00129

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "14.01"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "ushop_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": 20,
        "rows_produced_per_join": 3,
        "filtered": "19.85",
        "index_condition": "(`marketplace`.`ushop_product_prices`.`product_id` in (346,345,337,321,347,323,317,326,314,327,313,324,332,316,341,333,335,339,334,336))",
        "cost_info": {
          "read_cost": "13.61",
          "eval_cost": "0.40",
          "prefix_cost": "14.01",
          "data_read_per_join": "95"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`marketplace`.`ushop_product_prices`.`lower_limit` = 1) and (`marketplace`.`ushop_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}