GuideprotocolsExpert
How to Optimize OpenVPN MTU for 1Gbps Uplinks
Tune MSS, fragment, and tun-mtu parameters to eliminate throughput loss on OpenVPN tunnels over gigabit residential links.

Networking Editorial
OpenVPN 2.5+
Overview
OpenVPN throughput on gigabit links is dominated by MTU related fragmentation. Tuning tun mtu, mssfix, and fragment brings a well provisioned tunnel within 5% of raw link speed.