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SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    179, 180, 181, 257, 258, 259, 260, 261, 
    262, 263, 311, 312, 313, 314, 315, 316, 
    3539, 3540, 3541, 3542, 3543, 3544, 
    3545, 3954, 3955, 3956, 3957, 3958, 
    3959, 3960, 3999, 4000, 4001, 4002, 
    4003, 4004, 4005, 4059, 4060, 4061, 
    4062, 4063, 4064, 4065, 4142, 4143, 
    4144, 4145
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00033

JSON explain

{
  "query_block": {
    "select_id": 1,
    "message": "no matching row in const table"
  }
}