I've recently needed to block internet access to a virtual machine (kvm-qemu + virt-manager).
When you launch the virtual machine you'll find yourself with the following iptables rules on your host (if you don't already have some):
$ iptables -S
-P INPUT ACCEPT
-P FORWARD ACCEPT
-P OUTPUT ACCEPT
-A INPUT -i virbr0 -p udp -m udp --dport 53 -j ACCEPT
-A INPUT -i virbr0 -p tcp -m tcp --dport 53 -j ACCEPT
-A INPUT -i virbr0 -p udp -m udp --dport 67 -j ACCEPT
-A INPUT -i virbr0 -p tcp -m tcp --dport 67 -j ACCEPT
-A FORWARD -d 192.168.122.0/24 -o virbr0 -m conntrack --ctstate RELATED,ESTABLISHED -j ACCEPT
-A FORWARD -s 192.168.122.0/24 -i virbr0 -j ACCEPT
-A FORWARD -i virbr0 -o virbr0 -j ACCEPT
-A FORWARD -o virbr0 -j REJECT --reject-with icmp-port-unreachable
-A FORWARD -i virbr0 -j REJECT --reject-with icmp-port-unreachable
-A OUTPUT -o virbr0 -p udp -m udp --dport 68 -j ACCEPT
This configuration allows the virtual machine to access internet (FORWARD rules).
So what you want to do is delete the FORWARD rules:
$ iptables -L --list-numbers
Chain INPUT (policy ACCEPT)
num target prot opt source destination
1 ACCEPT udp -- anywhere anywhere udp dpt:domain
2 ACCEPT tcp -- anywhere anywhere tcp dpt:domain
3 ACCEPT udp -- anywhere anywhere udp dpt:bootps
4 ACCEPT tcp -- anywhere anywhere tcp dpt:bootps
Chain FORWARD (policy ACCEPT)
num target prot opt source destination
1 ACCEPT all -- anywhere 192.168.122.0/24 ctstate RELATED,ESTABLISHED
2 ACCEPT all -- 192.168.122.0/24 anywhere
3 ACCEPT all -- anywhere anywhere
4 REJECT all -- anywhere anywhere reject-with icmp-port-unreachable
5 REJECT all -- anywhere anywhere reject-with icmp-port-unreachable
Chain OUTPUT (policy ACCEPT)
num target prot opt source destination
1 ACCEPT udp -- anywhere anywhere udp dpt:bootpc
$ iptables -D FORWARD 1
$ iptables -D FORWARD 2
$ iptables -D FORWARD 3
$ iptables -P FORWARD DROP
This should actually suffice to block internet access to the virtual machine.
If you're paranoid you can block the samba port directly from the router (with the router interface, or if you have a shell access to it with the command line firewall).
Samba
shared files. In this way you don't have to break your head with firewall rules.