Sandbox

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 (
    3988, 3989, 3990, 3991, 4045, 4046, 4047, 
    4048, 4049, 4050, 4051, 4128, 4129, 
    4130, 4131, 4132, 4133, 4134, 4181, 
    4182, 4183, 4184, 4185, 4186, 4187, 
    26, 27, 28, 72, 73, 74, 75, 133, 134, 135, 
    136, 137, 138, 139, 240, 241, 242, 293, 
    294, 295, 296, 3520, 3521
  ) 
  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 0.00031

JSON explain

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