Yes, the hub is identical
Same 5x108 PCD and same 63.4 mm centre bore: wheels from Ford Kuga III bolt on and centre on Smart #1 without rings. You still need to check the offset and tyres, detailed below.
≈: width estimated from the original tyre size.
Wheel by wheel: offset and tyres
Each original wheel from Ford Kuga III is compared with the one from Smart #1 of the same diameter: how much closer the wheel gets to the shock absorber or how far it sticks out of the wheel arch, and whether the tyre keeps the same overall diameter.
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7.5Jx18 ET50 · 225/60R18 — Fits like the original
Compared with the original ≈7.5Jx18 ET50 on Smart #1: shock absorber side 0 mm, wheel arch side 0 mm, tyre diameter +5.1 % : fit it with the original tyre size of Smart #1 (235/50R18), not that of Ford Kuga III.
Comparison for guidance only (estimated width). Check in detail
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7Jx17 ET50 · 225/65R17
Smart #1 has no 17-inch original wheel in our data: check the approved fitments and caliper clearance.
Before fitting the wheels
An identical hub is not enough: offset, width and diameter change the position of the wheel, and larger calipers can touch a smaller wheel. Original wheels often use bolts or nuts with a specific seat: keep the fixings intended for the wheel, with the thread of Smart #1 (-), tightened to the torque shown on its vehicle page. Finally, check that the size is among the approved fitments for your vehicle. This comparison is for guidance only: have the fitting approved by a professional.
And the other way round: wheels from Smart #1 on Ford Kuga III?