The shear strength parameter say, drained peak friction angle, is stress-dependent. A high value of drained peak friction angle is evident at a low mean stress level or low confining pressure, and the drained peak friction angle is low at a high mean stress level or confining pressure. Therefore, the assumption of a constant peak friction angle either underestimates or overestimates the passive pressure depending on the stress level in the system. The present research aims to study the variation in passive earth pressure coefficients with different retaining wall heights. For this research, two sand specimens at two different relative densities are chosen, and the variation of the peak friction angle with mean stress level or confining pressure is noted. The numerical analysis uses the lower bound limit analysis with finite elements and second-order conic programming. In this analysis, an iterative process is used where in the first iteration, the analysis is completed based on the constant peak friction angle, and the stresses at different locations are estimated. In the subsequent iterations, the peak friction angles at the different locations of the soil domain are set depending on the mean stress level, and the iterations are continued till the difference between the consecutive failure loads lies within a tolerance limit. The analysis shows a significant change in the passive earth pressure coefficient while changing the height of the retaining wall.