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If you look at their recent filings with the SEC, Twitter reports that as at 31st March 2015 they had 302 million active users and paid $142 million in the three months to 31st March for "Cost of Revenue" which they describe as:
Cost of revenue consists primarily of data center costs related to our co-located facilities, which include lease and hosting costs, related support and maintenance costs and energy and bandwidth costs, as well as depreciation of our servers and networking equipment, and personnel-related costs, including salaries, benefits and stock-based compensation, for our operations teams. Cost of revenue also includes other direct costs, amortization of acquired intangible assets, capitalized labor costs and allocated facilities.
Note the caveats in that, so we can't assume that 4 x 142 is the amount paid per year on equipment and power. However we do see that there is roughly $50 million increase in their fixed assets over the same three months, so let's make an assumption that there is operating costs over and above that so we get to something like $400 million per annum. Note that I'm not an accountant and they don't conveniently separate out data centre costs, so this is just my reading of the figures.
Taking all the above into account we see that Twitter is currently running at approximately $1.32 per active user per year.
I'd be happy for someone more familiar with the numbers to point out any obvious mistakes.
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