Eike Rathke committed a patch related to this issue.
It has been pushed to "master":

http://cgit.freedesktop.org/libreoffice/core/commit/?id=9ee7be4efb494351c4be096ffa04cdbd85cdc3d4

resolved fdo#65082 RATE function should not find roots <= -1


The patch should be included in the daily builds available at
http://dev-builds.libreoffice.org/daily/ in the next 24-48 hours. More
information about daily builds can be found at:
http://wiki.documentfoundation.org/Testing_Daily_Builds
Affected users are encouraged to test the fix and report feedback.

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https://bugs.launchpad.net/bugs/1150956

Title:
  LibreOffice Calc's RATE function sometimes produces different results
  as some versions of MS Office

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