Is it permissible to offer perfume to visiting women?

Praise be to Allah.

There is nothing wrong with that so long as the women to whom you offer the perfume will not be going out to market-places after they leave your house and will be going back to their own houses in their cars, or their houses are close by and they will not be mixing with non-mahram men after they leave. 

But if the situation is not like that, then you should excuse yourself to them and tell them that it is not permissible for a woman to go out wearing perfume among non-mahram men, because the Messenger of Allaah (peace and blessings of Allaah be upon him) forbade that because of the fitnah that it causes.  

May Allaah help us all to do that which pleases Him, for He is All-hearing, Ever-Responsive.