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 (
    4078, 5006, 4112, 4110, 4109, 4111, 4113, 
    4114, 4116, 5076, 4136, 4219, 4121, 
    4120, 4122, 4129, 4119, 4080, 4079, 
    5883, 4075, 4076, 4089, 4074
  ) 
  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 0.00040

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_ult_product_prices.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_ult_product_prices",
          "access_type": "ALL",
          "possible_keys": [
            "usergroup",
            "product_id",
            "company_id",
            "lower_limit",
            "usergroup_id"
          ],
          "rows": 44,
          "filtered": 54.54545593,
          "attached_condition": "cscart_ult_product_prices.lower_limit = 1 and cscart_ult_product_prices.company_id = 1 and cscart_ult_product_prices.product_id in (4078,5006,4112,4110,4109,4111,4113,4114,4116,5076,4136,4219,4121,4120,4122,4129,4119,4080,4079,5883,4075,4076,4089,4074) and cscart_ult_product_prices.usergroup_id in (0,0,1)"
        }
      }
    }
  }
}