Daily Halacha - Laws of Yom Kippur, 8 Tishrei 5778
Essential laws for Yom Kippur you need to know
Is there a prohibition to bless on fragrances on Yom Kippur?
It is a mitzvah to bless on pleasant fragrances on Yom Kippur in order to complete the one hundred blessings, and one may bless on them several times throughout the day if one's attention was diverted. There is no concern that through the pleasure of the scent one violates the commandment of "and you shall afflict yourselves."
One may also recite the blessing of "Who gives a pleasant fragrance to fruits" even on fruits that are fit for consumption as they are, and we do not decree that one might come to eat from them [Chazon Ovadia p. 286].
Ach Tov VaChesed - Daily Halacha
