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 (
    51830, 51829, 59337, 52214, 51828, 51816, 
    51812, 51811, 51786, 51785, 51813, 
    51802, 51801, 51800, 51799, 51798, 
    51797, 51796, 51795, 51794, 51793, 
    51792, 51791, 51790, 51789, 51788, 
    51753, 51752, 51751, 51750, 51782, 
    51735, 91670, 91669, 91668, 51653, 
    51646, 51638, 51637, 51636, 51635, 
    111382, 51609, 51605, 51587, 51581, 
    51580, 51666, 51665, 51664, 51663, 
    51662, 51557, 51555, 51534, 51533, 
    51532, 51531, 51530, 51529, 51520, 
    51437, 51694, 51430, 51425, 51338, 
    51337, 51319, 51768, 51418, 51287, 
    51198, 51127, 51126, 51098, 51097, 
    51096, 51095, 51094, 51093
  ) 
  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 0.00081

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_ult_product_prices range usergroup,product_id,company_id,lower_limit,usergroup_id usergroup 13 1 Using where