If you are technically capable to set it up by yourself using OpenVPN, you can get a dirt cheap VPS with one IPv4 address for less than $1/month ($12/year). lowendtalk.com is a community that discusses these deals.
Recommendations for any “low end box” that’s about $12 a year and not a fly by night scam would be appreciated.
On the other hand, I've been using Frantech/buyVM and the dirt cheap $2.50 VPS from vultr, and never faced any problems with them.