Veja como eu fiz isso
#Forward connections coming in from eth0 to tun0
iptables -A FORWARD -i eth0 -o tun0 -j ACCEPT
#Masquerade packets leaving tun0
iptables -t nat -A POSTROUTING -o tun0 -j MASQUERADE
#Forward Stateful connections coming in from tun0 to eth0
iptables -A FORWARD -i tun0 -o eth0 -m state --state ESTABLISHED,RELATED \
-j ACCEPT