If you go the DIY route, check out these shell scripts for installing+configuring PPTP and OpenVPN servers:
https://github.com/cwaffles
If you're not sure where to get a VPS suitable for VPN service, look at lowendstock.com or lowendbox.com or lowendtalk.com/categories/offers
If you choose a VPS provider which uses OpenVZ for virtualisation, make sure they let you enable TUN/TAP and PPP from the control panel. Almost all do. Some mention it explicitly.
If you want a cheap non-DIY solution look at http://vpn.sh/
If you go the DIY route, check out these shell scripts for installing+configuring PPTP and OpenVPN servers: https://github.com/cwaffles
If you're not sure where to get a VPS suitable for VPN service, look at lowendstock.com or lowendbox.com or lowendtalk.com/categories/offers
If you choose a VPS provider which uses OpenVZ for virtualisation, make sure they let you enable TUN/TAP and PPP from the control panel. Almost all do. Some mention it explicitly.
If you want a cheap non-DIY solution look at http://vpn.sh/